South Dakota Statutes
§ 32-3A-57 — Boats previously subjected to tax.
If any large boat has been subjected previously to a sales tax, use tax, excise tax, or similar tax by this or any other state or its political subdivision, no tax is owed to this state if the tax has been paid by the applicant to this or any other state. If the amount of tax levied and paid is the same or more than the amount of tax levied by this chapter, no tax or refund is due under this chapter. The county treasurer shall require of each applicant making application for registration of a large boat in this state to furnish a bill of sale, receipt or other tangible evidence that the amount of tax has been paid by the current applicant. If sufficient proof is not furnished, the county treasurer shall collect the tax levied by this chapter on the retail value of the large boat listed in
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South Dakota § 32-3A-57 (Boats previously subjected to tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1993, ch 102, § 8; SL 1994, ch 335, § 10; SDCL 10-60-8; SL 1998, ch 74, § 4.
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Repealed§ 32-1-2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.