GroundRules
SDCL § 32-5-9.3: Initial registration tax on snowmobiles--Failure to pay as misdemeanor.
Where this section sits in the code
- TITLE 32. MOTOR VEHICLES
- CHAPTER 32-5. ANNUAL REGISTRATION AND LICENSE PLATES
In addition to the license fee in § 32-5-9.1, there shall be assessed on each snowmobile registered a three percent excise tax on the purchase price less trade difference. The fee and tax shall be collected pursuant to § 32-20A-15. Failure to pay the full amount of tax due is a Class 2 misdemeanor.
Collected 2026-09-03T15:18:57Z. Source file · JSON