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

SDCL § 32-5B-10: Payment of tax.

Where this section sits in the code

TITLE 32. MOTOR VEHICLES
CHAPTER 32-5B. EXCISE TAX ON MOTOR VEHICLES

The tax levied by § 32-5B-1 shall be paid to the county treasurer in the county of the new owner's residence. However, for a motor vehicle licensed and registered pursuant to chapter 32-10, the tax shall be paid to the Department of Revenue.

Collected 2026-09-03T15:18:57Z. Source file · JSON

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