South Dakota Statutes
§ 32-3A-54 — Used large boats--Valuation.
South Dakota § 32-3A-54
This text of South Dakota § 32-3A-54 (Used large boats--Valuation.) 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 § 32-3A-54 (2026).
Text
On used large boats, 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. If the large boat is not covered by the provided dealers' guide, the county treasurer shall seek assistance from the department. The secretary of revenue shall file notice of approved national dealer or appraisal guides with the secretary of state indicating the effective date of such approval. Such filing is not subject to chapter 1-26 .
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
SL 1993, ch 102, § 5; SL 1994, ch 335, § 7; SDCL 10-60-5; SL 1998, ch 74, § 1.
Nearby Sections
15
§ 32-1-1
§ 32-1-1§ 32-1-1.1
Repealed§ 32-1-2
§ 32-1-2§ 32-1-4
§ 32-1-4§ 32-10-1
Definitions.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 32-3A-54, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/32-3A-54.