{"data":{"id":"us-sd/sdcl-32-5a-1","jurisdiction":"us-sd","citation":"SDCL § 32-5A-1","heading":"Wheel tax rate--Maximum vehicle tax.","body":"Each county may, by ordinance, impose a wheel tax on all motor vehicles, as defined in § 32-3-1, registered in the county at a rate not to exceed five dollars per vehicle wheel. The tax shall be administered and collected by the county. The total vehicle tax may not exceed sixty dollars per vehicle.","path":["TITLE 32. MOTOR VEHICLES","CHAPTER 32-5A. COUNTY WHEEL TAX"],"source_url":"https://sdlegislature.gov/Statutes/32-5A-1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"586fbd003eda32b3ec9e800ddd6e7ca70b31b3badc24722baa281609b60b3354","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-32-5-200","next":"us-sd/sdcl-32-5a-1.1"},"notice":"GroundRules: Original legal text. Not legal advice."}