South Dakota 05A — County Wheel Tax
- 32-5A-1 — Imposition of tax authorized--Administration--Collection--Rate.
- 32-5A-1.1 — Publication of ordinance on imposition of tax--Content of announcement.
- 32-5A-2 — Deposit, use, and distribution of proceeds.
- 32-5A-3 — Payment by purchaser of vehicle--Dealers exempt.
- 32-5A-4 — Notice of tax sent to owners--Cost reimbursement.
- 32-5A-5 — Schedule of rates.
- 32-5A-6 — Repealed.
- 32-5A-7 — Prorated tax if licensed for less than twelve months.