SDCL § 32-5A-4: Notice of tax sent to owners--Cost reimbursement.

The Department of Revenue shall include on any motor vehicle registration document mailed out to a vehicle owner prior to the annual registration of a motor vehicle, the amount of tax imposed pursuant to § 32-5A-1. A county in which such registration documents are mailed to motor vehicle owners shall reimburse the Department of Revenue for the cost of implementing this section for that county.