South Dakota § 32-5B-25 Excise taxes on off-road vehicles deposited in general fund.

South Dakota Statutes

§ 32-5B-25 — Excise taxes on off-road vehicles deposited in general fund.

South Dakota § 32-5B-25

Title 32MOTOR VEHICLES

Ch. 32-5AEXCISE TAX ON MOTOR VEHICLES

This text of South Dakota § 32-5B-25 (Excise taxes on off-road vehicles deposited in general fund.) 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-25 (2026).

Text

All excise taxes collected on the purchase of an off-road vehicle as provided by § 32-5B-1 shall be deposited in the state general fund.

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Legislative History

SL 2016, ch 159, § 7.

Nearby Sections

15

§ 32-1-1

§ 32-1-1.1

Repealed

§ 32-1-2

§ 32-1-3

Motor vehicle powers of Department of Revenue.

§ 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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Bluebook (online)

South Dakota § 32-5B-25, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/32-5B-25.