2011 South Dakota Code
Title 32 MOTOR VEHICLES
Chapter 05A. County Wheel Tax
§32-5A-4 Notice of tax sent to owners--Cost reimbursement.


SD Codified L § 32-5A-4 (through 2011) What's This?

32-5A-4. Notice of tax sent to owners--Cost reimbursement. The Department of Revenue shall include on any motor vehicle registration document mailed out to a vehicle owner prior to the annual registration of a motor vehicle, the amount of tax imposed pursuant to § 32-5A-1. A county in which such registration documents are mailed to motor vehicle owners shall reimburse the Department of Revenue for the cost of implementing this section for that county.

Source: SL 1985, ch 248, § 5; SL 2004, ch 17, § 76; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.

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