South Dakota Statutes
§ 32-5B-15 — Rules authorized.
South Dakota § 32-5B-15
This text of South Dakota § 32-5B-15 (Rules authorized.) 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-15 (2026).
Text
The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning:
(1)Which motor vehicles are subject to tax;
(2)The actual value and purchase price of motor vehicles subject to tax;
(3)The supporting documents required to be furnished to verify actual value or purchase price; and (4) The application of the tax and exemptions.
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Legislative History
SL 1985, ch 241, § 10; SL 1987, ch 82, § 48; SL 2004, ch 17, § 83; 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Repealed§ 32-1-2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.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 32-5B-15, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/32-5B-15.