South Dakota Statutes
§ 32-5B-1.4 — Licensing and payment of excise tax on new vehicle by dealer.
South Dakota § 32-5B-1.4
This text of South Dakota § 32-5B-1.4 (Licensing and payment of excise tax on new vehicle by dealer.) 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 § 32-5B-1.4 (2026).
Text
A licensed motor vehicle dealer who sells new motor vehicles and has a franchise for that particular motor vehicle may license a new motor vehicle which is part of the dealer's inventory. If the dealer licenses the motor vehicle, the dealer shall title the motor vehicle and pay the excise tax imposed pursuant to § 32-5B-1 on the actual purchase price of the motor vehicle.
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Legislative History
SL 1987, ch 219, § 2; SL 1988, ch 236, § 22; SL 2015, ch 165, § 6, eff. Apr. 1, 2015; SL 2017, ch 132, § 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Repealed§ 32-1-2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 § 32-5B-1.4, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/32-5B-1.4.