{"data":{"id":"us-sd/sdcl-32-5b-15","jurisdiction":"us-sd","citation":"SDCL § 32-5B-15","heading":"Rules authorized.","body":"The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning:\n(1) Which motor vehicles are subject to tax;\n(2) The actual value and purchase price of motor vehicles subject to tax;\n(3) The supporting documents required to be furnished to verify actual value or purchase price; and\n(4) The application of the tax and exemptions.","path":["TITLE 32. MOTOR VEHICLES","CHAPTER 32-5B. EXCISE TAX ON MOTOR VEHICLES"],"source_url":"https://sdlegislature.gov/Statutes/32-5B-15","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"7dd69f9453953e468f01c04f00346dff75e10a581da026fa90d92e89c80cd9ac","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-32-5b-14","next":"us-sd/sdcl-32-5b-16"},"notice":"GroundRules: Original legal text. Not legal advice."}