SDCL § 10-50-52 — Proceeds of tax--Distribution

The first thirty million dollars in revenue collected annually pursuant to this chapter must be deposited in the general fund. The next two million dollars in excess of thirty million dollars collected annually must be deposited in the tobacco prevention and reduction trust fund and must be used to implement the tobacco prevention and reduction program. All revenue collected annually pursuant to this chapter in excess of thirty-two million dollars must be deposited in the general fund.