Home/South Dakota/Statutes/Title 32: MOTOR VEHICLES/Ch. 32-5A: EXCISE TAX ON MOTOR VEHICLES/§ 32-5B-10
South Dakota Statutes

§ 32-5B-10 — Payment of tax.

South Dakota·Title 32 MOTOR VEHICLES·Ch. 32-5A EXCISE TAX ON MOTOR VEHICLES
The tax levied by § 32-5B-1 shall be paid to the county treasurer in the county of the new owner's residence. However, for a motor vehicle licensed and registered pursuant to chapter 32-10 , the tax shall be paid to the Department of Revenue.

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Related

United States Ex Rel. Cheyenne River Sioux Tribe v. South Dakota
105 F.3d 1552 (Eighth Circuit, 1997)
7 case citations
United States of America, on Behalf of the Cheyenne River Sioux Tribe and Its Members, Plaintiff/appellant/cross Cheyenne River Sioux Tribe, Intervenor Plaintiff/appellant/cross v. State of South Dakota Julie M. Johnson, State Secretary of Revenue, Defendants/appellees/cross Ronald J. Schreiner Dewey County, South Dakota John Alley, County Treasurer Ziebach County, South Dakota Virginia Hertel, County Treasurer, Rosebud Sioux Tribe v. Julie Johnson, State Secretary of Revenue, United States of America, Amicus Curiae
105 F.3d 1552 (Eighth Circuit, 1997)
7 case citations

Legislative History

SL 1985, ch 241, § 5; SL 2004, ch 17, § 82; 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Repealed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
§ 32-1-3
Motor vehicle powers of Department of Revenue.
§ 32-1-4
§ 32-1-4
§ 32-1-5
Bonded employees authorized to administer oaths--Fees prohibited.
§ 32-1-6
County treasurer to remit collections to state.
§ 32-1-7
Dealer information available to public.
§ 32-1-8
Mailing fees--Review by Legislature.
§ 32-1-9
Motor vehicle technology fee--Deposit.
§ 32-10-1
Definitions.
§ 32-10-10
Administrator's authority to examine laws of foreign jurisdiction to determine local benefits.
§ 32-10-11
Reciprocity--Local resident with vehicles registered out of state.
§ 32-10-12
Eligibility for reciprocity--Annual statement--Contents.
§ 32-10-13
Reciprocity--Leased vehicles operated by lessee.
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