revise the distribution of motor fuel tax revenue, create a small structure and large culvert fund, provide for the use and administration of the fund, and to make an appropriation thereof.
SB 90 changes how South Dakota distributes the money collected from motor fuel taxes by creating a new fund specifically for building and maintaining small structures and large culverts. The bill redirects a portion of fuel tax revenue to this new fund and provides rules for how the money will be managed and spent on these infrastructure projects.