{"data":{"id":"us-sd/sdcl-32-3a-56","jurisdiction":"us-sd","citation":"SDCL § 32-3A-56","heading":"Payment of tax to county treasurer.","body":"The excise tax levied by this chapter shall be paid to the county treasurer in the county of the new owner's residence when the owner applies for title and registers the large boat.","path":["TITLE 32. MOTOR VEHICLES","CHAPTER 32-3A. TITLE, REGISTRATION AND TAXATION OF BOATS"],"source_url":"https://sdlegislature.gov/Statutes/32-3A-56","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"d9f0aaeb18943d2d878f284d2130c554e08be8dc9bb6ee8ed23e92678fc1f026","source_id":"us-sd","stale":false,"prev":"us-sd/sdcl-32-3a-55","next":"us-sd/sdcl-32-3a-57"},"notice":"GroundRules: Original legal text. Not legal advice."}