S.D. Admin. R. 64:29:02:03

Current through Register Vol. 51, page 67, December 16, 2024

Section 64:29:02:03 - License issued when requirements are met - Tax paid

A motor vehicle license may not be issued unless all requirements for registration are complete and the correct amount of tax has been collected by the county treasurer. If the amount of vehicle excise tax due or paid varies by five dollars or more, the department shall retain the vehicle title when the tax has been underpaid or shall issue a refund to the taxpayer when the tax has been overpaid.

S.D. Admin. R. 64:29:02:03

8 SDR 48, effective 11/8/1981; 8 SDR 87, 8 SDR 134, effective 7/1/1982; transferred from

General Authority: SDCL 32-5-111, 32-5B-15.

Law Implemented: SDCL 32-5-24, 32-5B-1.