South Dakota Statutes

§ 32-5B-3 — Dealer's inventory exempt--Filing required.

South Dakota § 32-5B-3
JurisdictionSouth Dakota
Title 32MOTOR VEHICLES
Ch. 32-5AEXCISE TAX ON MOTOR VEHICLES

This text of South Dakota § 32-5B-3 (Dealer's inventory exempt--Filing required.) 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-3 (2026).

Text

Any used, licensed motor vehicle which is in the inventory of a motor vehicle dealer on May 31, 1985, is exempt from the provisions of § 32-5B-1 . However, to qualify for this exemption, each motor vehicle dealer shall file on or before June 3, 1985, with the Department of Revenue and the county treasurer, a verified list of used, licensed motor vehicles on inventory.

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Legislative History

SL 1985, ch 241, § 3A; SL 2004, ch 17, § 77; SL 2011, ch 1 (Ex. Ord.

Nearby Sections

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Bluebook (online)
South Dakota § 32-5B-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/32-5B-3.