South Dakota Statutes
§ 10-46-51 — Exemption of large boats subject to excise tax.
Any large boat as defined by § 32-3A-2 is hereby exempted from the tax imposed by this chapter if subject to the tax imposed by § 32-3A-50 .
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South Dakota § 10-46-51 (Exemption of large boats subject to excise tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1993, ch 102, § 15A; SL 2001, ch 56, § 15.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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