South Dakota Statutes

§ 32-5A-4 — Notice of tax sent to owners--Cost reimbursement.

South Dakota § 32-5A-4
JurisdictionSouth Dakota
Title 32MOTOR VEHICLES
Ch. 32-5ACOUNTY WHEEL TAX

This text of South Dakota § 32-5A-4 (Notice of tax sent to owners--Cost reimbursement.) 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-4 (2026).

Text

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
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Bluebook (online)
South Dakota § 32-5A-4, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/32-5A-4.