32-3A-35 — No tax paid title for large boat.
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32-3A-35.
No tax paid title for large boat.
The secretary may, upon the completion of an
application for a title, payment of the title fee and surrender of evidence of ownership by an
applicant, issue a certificate of title, no tax paid, for a large boat if the applicant certifies on the
application that the large boat is not going to be used upon the waters of this state or any other state.
If a no tax paid title is issued, the applicant may not use the large boat upon the waters of this state.
Source: SL 1993, ch 322, § 9; SL 1994, ch 335, § 42; SDCL 42-8-87.