South Dakota Statutes
§ 32-5A-1 — Wheel tax rate--Maximum vehicle tax.
South Dakota § 32-5A-1
This text of South Dakota § 32-5A-1 (Wheel tax rate--Maximum vehicle tax.) 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 § 32-5A-1 (2026).
Text
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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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Repealed§ 32-1-2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.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 32-5A-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/32-5A-1.