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2017 South Dakota Codified Laws
Title 32 - MOTOR VEHICLES
Chapter 05B - Excise Tax On Motor Vehicles
§ 32-5B-3 Dealer's inventory exempt--Filing required.
Universal Citation: SD Codified L § 32-5B-3 (2017)
32-5B-3. Dealer's inventory exempt--Filing required. Any used, licensed motor vehicle which is in the inventory of a motor vehicle dealer on May 31, 1985, is exempt from the provisions of § 32-5B-1. However, to qualify for this exemption, each motor vehicle dealer shall file on or before June 3, 1985, with the Department of Revenue and the county treasurer, a verified list of used, licensed motor vehicles on inventory.
Source: SL 1985, ch 241, § 3A; SL 2004, ch 17, § 77; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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