Repealed by SL 2015, ch 157 , § 19

SDCL § 32-3A-38.7 — under TITLE, REGISTRATION AND TAXATION OF BOATS.

SDCL § 32-3A-38.7

32-3A-38.8 Large boats previously titled in another state--Notation on title required. 32-3A-39 Temporary permit--Fee. 32-3A-40 Transferred ownership of large boat. 32-3A-41 Late application--Fee--Violation as misdemeanor. 32-3A-42 False statement on application for certificate of title as felony. 32-3A-43 Alteration or forgery of title as a felony. 32-3A-44 Burden of proving ownership of large boat. 32-3A-45 Notification to deliver certificate of title upon treasurer's receipt of lien or title instrument--Notation of lien--Notice to lien holder--Liability for refusing to show lien. 32-3A-46 Release of discharged lien--Notation on title--Time requirement. 32-3A-47 Record of chain of title of large boat. 32-3A-48 Duties of county treasurer. 32-3A-49 Refusal or revocation of license--Notice. 32-3A-50 Excise tax on purchase of any large boat--In lieu of sales tax--Violation as misdemeanor. 32-3A-51 "Large boat" defined. 32-3A-52 Exemptions from excise tax. 32-3A-53 Purchase price defined. 32-3A-54 Used large boats--Valuation. 32-3A-55 Application for title and registration--Falsification as felony. 32-3A-56 Payment of tax to county treasurer. 32-3A-57 Boats previously subjected to tax. 32-3A-58 No issuance or transfer of title without tax payment. 32-3A-59 Seller's books and records--Availability--Retention. 32-3A-60 Deposit of revenues. 32-3A-61 Siblings defined. 32-3A-62 Revenues allocated for state aid to education. 32-3A-63 Expenditures on educational purposes--Vouchers. 32-3A-64 Rental company operating within dealership is separate business--Distinct name required.