South Dakota Statutes

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

South Dakota·Title 32 MOTOR VEHICLES·Ch. 32-5A EXCISE TAX ON MOTOR VEHICLES
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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South Dakota § 32-5B-3 (Dealer's inventory exempt--Filing required.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

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

Nearby Sections

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