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2017 South Dakota Codified Laws
Title 32 - MOTOR VEHICLES
Chapter 05B - Excise Tax On Motor Vehicles
§ 32-5B-6 Use of dealers' guide for used motor vehicles.
Universal Citation: SD Codified L § 32-5B-6 (2017)
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 shall seek assistance from the department.
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; SL 2014, ch 144, § 2.
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