South Dakota Statutes
§ 32-5A-4 — Notice of tax sent to owners--Cost reimbursement.
The Department of Revenue shall include on any motor vehicle registration document mailed out to a vehicle owner prior to the annual registration of a motor vehicle, the amount of tax imposed pursuant to § 32-5A-1 . A county in which such registration documents are mailed to motor vehicle owners shall reimburse the Department of Revenue for the cost of implementing this section for that county.
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Legislative History
SL 1985, ch 248, § 5; SL 2004, ch 17, § 76; SL 2011, ch 1 (Ex. Ord.
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Repealed§ 32-1-2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.