2017 South Dakota Codified Laws
Title 32 - MOTOR VEHICLES
Chapter 05B - Excise Tax On Motor Vehicles
§ 32-5B-19 Rental vehicle and leased vehicle defined.
32-5B-19. Rental vehicle and leased vehicle defined. Terms used in this chapter mean:
(1) "Leased vehicle," a motor vehicle which is titled in the name of a leasing company or the individual who is leasing the motor vehicle which is leased for a period of more than twenty-eight days;
(2) "Rental vehicle," a motor vehicle which is titled in the name of a rental company licensed under chapter 10-45 which is rented for twenty-eight days or less; or a trailer which is titled in the name of a rental company licensed under chapter 10-45 and that has an unladen weight of nine thousand pounds or more, that is rented for six months or less, and that is not consecutively rented to the same person for more than one six-month period.
Source: SL 1994, ch 245, § 1; SL 1997, ch 181, § 1; SL 2000, ch 146, § 1.
