{"data":{"id":"us-sd/sdcl-32-5a-4","jurisdiction":"us-sd","citation":"SDCL § 32-5A-4","heading":"Notice of tax sent to owners--Cost reimbursement.","body":"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.","path":["TITLE 32. MOTOR VEHICLES","CHAPTER 32-5A. COUNTY WHEEL TAX"],"source_url":"https://sdlegislature.gov/Statutes/32-5A-4","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"951b9afaa25451dc72c588d58ae7ca79444ad8a03647d5e1a6dc2210028da961","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-32-5a-3","next":"us-sd/sdcl-32-5a-5"},"notice":"GroundRules: Original legal text. Not legal advice."}