South Dakota Statutes
§ 10-46-13.1 — Exemption of motor vehicles exempt from excise tax.
South Dakota § 10-46-13.1
This text of South Dakota § 10-46-13.1 (Exemption of motor vehicles exempt from excise tax.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-46-13.1 (2026).
Text
The use in this state of motor vehicles exempt from the motor vehicle excise tax pursuant to § 32-5B-2 is specifically exempted from the tax imposed by this chapter, with the exception of farm vehicles as described pursuant to the provisions of § 32-5-1.3 .
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Legislative History
SL 1987, ch 103, § 2; SL 1988, ch 110, § 2; SL 2012, ch 67, § 4; SL 2015, ch 68, § 2.
Nearby Sections
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Bluebook (online)
South Dakota § 10-46-13.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46-13.1.