2011 South Dakota Code
Title 32 MOTOR VEHICLES
Chapter 05B. Excise Tax On Motor Vehicles
§32-5B-6 Use of dealers' guide for used motor vehicles.
32-5B-6. Use of dealers' guide for used motor vehicles. On used motor vehicles, the county treasurer shall, for the purpose of this chapter, use the most generally used and approved nationally recognized dealers' guide provided by the secretary of revenue. For those cases of vehicles not covered by the provided dealer guides the county treasurer will seek assistance from the Department of Revenue.
The secretary of revenue shall file notice of approved national dealer or appraisal guides with the secretary of state indicating the effective date of such approval. Such filing is not subject to chapter 1-26.
Source: SDC 1939, § 44.0108 (9) as added by SL 1951, ch 224, § 1; SL 1957, ch 210; SL 1961, ch 219; SL 1966, ch 129; SDCL § 32-5-35; SL 1980, ch 213, § 3; SL 1982, ch 18, § 12; SL 1985, ch 241, § 18; SL 2004, ch 17, § 80; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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