The excise tax levied by this chapter shall be paid to the county treasurer in the county of the new owner's residence when the owner applies for title and registers the large boat. Source: SL 1993, ch 102 , § 7; SL 1994, ch 335 , § 9; SDCL 10-60-7; SL 1998, ch 74 , § 3.
Payment of tax to county treasurer
SDCL § 32-3A-56 — under TITLE, REGISTRATION AND TAXATION OF BOATS.
SDCL § 32-3A-56