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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 46 - Use Tax
§ 10-46-51 Exemption of large boats subject to excise tax.
Universal Citation: SD Codified L § 10-46-51 (2017)
10-46-51. Exemption of large boats subject to excise tax. Any large boat as defined by § 32-3A-2 is hereby exempted from the tax imposed by this chapter if subject to the tax imposed by § 32-3A-50.
Source: SL 1993, ch 102, § 15A; SL 2001, ch 56, § 15.
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