No title may be issued or transferred for the ownership of any large boat unless the tax levied by this chapter is paid. Source: SL 1993, ch 102 , § 9; SL 1994, ch 335 , § 11; SDCL 10-60-9.
No issuance or transfer of title without tax payment
SDCL § 32-3A-58 — under TITLE, REGISTRATION AND TAXATION OF BOATS.
SDCL § 32-3A-58