SDCL § 32-5B-25: Excise taxes on off-road vehicles deposited in general fund.
Where this section sits in the code
- TITLE 32. MOTOR VEHICLES
- CHAPTER 32-5B. EXCISE TAX ON MOTOR VEHICLES
All excise taxes collected on the purchase of an off-road vehicle as provided by § 32-5B-1 shall be deposited in the state general fund.
Collected 2026-09-03T15:18:57Z. Source file · JSON