There is a newer version
of
this Section
2017 South Dakota Codified Laws
Title 32 - MOTOR VEHICLES
Chapter 05B - Excise Tax On Motor Vehicles
§ 32-5B-15 Rules authorized.
Universal Citation: SD Codified L § 32-5B-15 (2017)
32-5B-15. Rules authorized. The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning:
(1) Which motor vehicles are subject to tax;
(2) The actual value and purchase price of motor vehicles subject to tax;
(3) The supporting documents required to be furnished to verify actual value or purchase price; and
(4) The application of the tax and exemptions.
Source: SL 1985, ch 241, § 10; SL 1987, ch 82, § 48; SL 2004, ch 17, § 83; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
Disclaimer: These codes may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
