South Dakota Statutes
§ 32-5B-15 — Rules authorized.
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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South Dakota § 32-5B-15 (Rules authorized.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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Repealed§ 32-1-2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.