{"data":{"id":"us-sd/sdcl-32-5b-10","jurisdiction":"us-sd","citation":"SDCL § 32-5B-10","heading":"Payment of tax.","body":"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.","path":["TITLE 32. MOTOR VEHICLES","CHAPTER 32-5B. EXCISE TAX ON MOTOR VEHICLES"],"source_url":"https://sdlegislature.gov/Statutes/32-5B-10","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"e8b39b71648a20c5a59a61b87e62236c30e426c6e730529aa8639fc5748d6b90","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-32-5b-9","next":"us-sd/sdcl-32-5b-11"},"notice":"GroundRules: Original legal text. Not legal advice."}