South Dakota Statutes

§ 32-3A-56 — Payment of tax to county treasurer.

South Dakota·Title 32 MOTOR VEHICLES·Ch. 32-3A TITLE, REGISTRATION AND TAXATION OF BOATS
The excise tax levied by this chapter shall be paid to the county treasurer in the county of the new owner's residence when the owner applies for title and registers the large boat.

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South Dakota § 32-3A-56 (Payment of tax to county treasurer.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 1993, ch 102, § 7; SL 1994, ch 335, § 9; SDCL 10-60-7; SL 1998, ch 74, § 3.

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