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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-46-51: Exemption of large boats subject to excise tax.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-46. USE TAX

Any large boat as defined by § 32-3A-2 is hereby exempted from the tax imposed by this chapter if subject to the tax imposed by § 32-3A-50.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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