South Dakota Statutes
§ 32-5A-1 — Wheel tax rate--Maximum vehicle tax.
Each county may, by ordinance, impose a wheel tax on all motor vehicles, as defined in § 32-3-1 , registered in the county at a rate not to exceed five dollars per vehicle wheel. The tax shall be administered and collected by the county. The total vehicle tax may not exceed sixty dollars per vehicle.
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South Dakota § 32-5A-1 (Wheel tax rate--Maximum vehicle tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1985, ch 248, § 1; SL 1994, ch 244, § 1; SL 2015, ch 165, § 25, eff. Apr. 1, 2015.
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Repealed§ 32-1-2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.