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. Source: SL 1985, ch 241 , § 5; SL 2004, ch 17 , § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
Payment of tax
SDCL § 32-5B-10 — under EXCISE TAX ON MOTOR VEHICLES.
SDCL § 32-5B-10