South Dakota Statutes
§ 32-5-9.3 — Initial registration tax on snowmobiles--Failure to pay as misdemeanor.
South Dakota § 32-5-9.3
This text of South Dakota § 32-5-9.3 (Initial registration tax on snowmobiles--Failure to pay as misdemeanor.) 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 § 32-5-9.3 (2026).
Text
In addition to the license fee in § 32-5-9.1 , there shall be assessed on each snowmobile registered a three percent excise tax on the purchase price less trade difference. The fee and tax shall be collected pursuant to § 32-20A-15 . Failure to pay the full amount of tax due is a Class 2 misdemeanor.
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Legislative History
SL 1986, ch 244, § 1; SL 1992, ch 208, § 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Repealed§ 32-1-2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 § 32-5-9.3, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/32-5-9.3.