There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 32 MOTOR VEHICLES
Chapter 05. Annual Registration And License Plates
§32-5-135 Submission of revenue from county wheel tax and excise tax.
SD Codified L § 32-5-135 (through 2011) What's This?
32-5-135. Submission of revenue from county wheel tax and excise tax. Licensed agents shall submit all revenue collected pursuant to chapter 32-5A to the secretary of revenue for distribution to counties. Licensed agents shall submit all revenue collected pursuant to chapter 32-5B to the secretary of revenue for deposit in the state highway fund.
Source: SL 1996, ch 191, § 7; SL 2004, ch 17, § 73; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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