There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 32 MOTOR VEHICLES
Chapter 05A. County Wheel Tax
§32-5A-1 Imposition of tax authorized--Administration--Collection--Rate.
SD Codified L § 32-5A-1 (through 2011) What's This?
32-5A-1. Imposition of tax authorized--Administration--Collection--Rate. Any county may, by ordinance, impose a wheel tax on all motor vehicles, as defined in § 32-3-1, registered in the county at a rate not to exceed four dollars per vehicle wheel. The tax shall be administered and collected by the county. The total vehicle tax may not exceed sixteen dollars per vehicle.
Source: SL 1985, ch 248, § 1; SL 1994, ch 244, § 1.
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