S.D. Codified Laws § 10-46-51

Current through the 2024 Legislative Session

Section 10-46-51 - Exemption of large boats subject to excise tax

Any large boat as defined by § 32-3A-2 is hereby exempted from the tax imposed by this chapter if subject to the tax imposed by § 32-3A-50.

SDCL 10-46-51

SL 1993, ch 102, § 15A; SL 2001, ch 56, § 15.