South Dakota Statutes

§ 32-5B-6 — Use of dealers' guide for used motor vehicles.

South Dakota·Title 32 MOTOR VEHICLES·Ch. 32-5A EXCISE TAX ON MOTOR VEHICLES
On used motor vehicles, the county treasurer shall, for the purpose of this chapter, use the most generally used and approved nationally recognized dealers' guide provided by the secretary of revenue. For those cases of vehicles not covered by the provided dealer guides the county treasurer shall seek assistance from the department.

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South Dakota § 32-5B-6 (Use of dealers' guide for used motor vehicles.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SDC 1939, § 44.0108 (9) as added by SL 1951, ch 224, § 1; SL 1957, ch 210; SL 1961, ch 219; SL 1966, ch 129; SDCL §

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