32-3A-58 — No issuance or transfer of title without tax payment.
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32-3A-58.
No issuance or transfer of title without tax payment.
No title may be issued or
transferred for the ownership of any large boat unless the tax levied by this chapter is paid.
Source: SL 1993, ch 102, § 9; SL 1994, ch 335, § 11; SDCL 10-60-9.