S.D. Codified Laws § 32-5B-10

Current through the 2024 Legislative Session

Section 32-5B-10 - Payment of tax

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.

SDCL 32-5B-10

SL 1985, ch 241, § 5; SL 2004, ch 17, §82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.