2011 South Dakota Code
Title 32 MOTOR VEHICLES
Chapter 03A. Title, Registration And Taxation Of Boats
§32-3A-56 Payment of tax to county treasurer.
32-3A-56. Payment of tax to county treasurer. The excise tax levied by this chapter shall be paid to the county treasurer in the county of the new owner's residence when the owner applies for title and registers the large boat.
Source: SL 1993, ch 102, § 7; SL 1994, ch 335, § 9; SDCL 10-60-7; SL 1998, ch 74, § 3.
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