South Dakota § 32-5-78 General license fees in lieu of other taxes against vehicle.

South Dakota Statutes

§ 32-5-78 — General license fees in lieu of other taxes against vehicle.

South Dakota § 32-5-78

Title 32MOTOR VEHICLES

Ch. 32-4ANNUAL REGISTRATION AND LICENSE PLATES

This text of South Dakota § 32-5-78 (General license fees in lieu of other taxes against vehicle.) 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 § 32-5-78 (2026).

Text

Except as otherwise specifically provided and except as to compensation for use of the highways by motor carriers, the license fees and taxes imposed upon all of the classes of motor vehicles as specified in §§ 32-5-5 to 32-5-46 , inclusive, §§ 32-5-77 , 32-5B-1 , and 32-5B-20 are in lieu of all taxes, general or local, except for the tax created in § 32-5A-1 , to which such vehicle would otherwise be subject.

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Except as otherwise specifically provided and except as to compensation for use of the highways by motor carriers, the license fees and taxes imposed upon all of the classes of motor vehicles as specified in §§ 32-5-5 to 32-5-46 , inclusive, §§ 32-5-77 , 32-5B-1 , and 32-5B-20 are in lieu of all taxes, general or local, except for the tax created in § 32-5A-1 , to which such vehicle would otherwise be subject.

Legislative History

SDC 1939, § 44.0109; SL 1941, ch 182; SL 1964, ch 119; SL 1970, ch 20, § 1 (2); SL 1985, ch 248, § 3; SL 1986, ch 27, § 2; SL 1989, ch 257, § 75; SL 1994, ch 245, § 7.