South Dakota § 32-5B-19 Rental vehicle and leased vehicle defined.

South Dakota Statutes

§ 32-5B-19 — Rental vehicle and leased vehicle defined.

South Dakota § 32-5B-19

Title 32MOTOR VEHICLES

Ch. 32-5AEXCISE TAX ON MOTOR VEHICLES

This text of South Dakota § 32-5B-19 (Rental vehicle and leased vehicle defined.) 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-19 (2026).

Text

Terms used in this chapter mean:

(1)"Leased vehicle," a motor vehicle which is titled in the name of a leasing company or the individual who is leasing the motor vehicle which is leased for a period of more than twenty - eight days;

(2)"Rental vehicle," a motor vehicle which is titled in the name of a rental company licensed under chapter 10-45 which is rented for twenty - eight days or less; or a trailer which is titled in the name of a rental company licensed under chapter 10-45 and that has an unladen weight of nine thousand pounds or more, that is rented for six months or less, and that is not consecutively rented to the same person for more than one six - month period.

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Terms used in this chapter mean: (1) "Leased vehicle," a motor vehicle which is titled in the name of a leasing company or the individual who is leasing the motor vehicle which is leased for a period of more than twenty - eight days; (2) "Rental vehicle," a motor vehicle which is titled in the name of a rental company licensed under chapter 10-45 which is rented for twenty - eight days or less; or a trailer which is titled in the name of a rental company licensed under chapter 10-45 and that has an unladen weight of nine thousand pounds or more, that is rented for six months or less, and that is not consecutively rented to the same person for more than one six - month period.