No title may be issued or transferred for the ownership of any motor vehicle unless the tax levied by § 32-5B-1 is paid, except as provided in subdivision 32-5B-2(12) and vehicles taxed pursuant to § 32-5B-20 . Source: SL 1985, ch 241 , § 6; SL 1988, ch 236 , § 24; SL 1994, ch 245 , § 8.
Title issuance or transfer prohibited unless tax paid--Exception
SDCL § 32-5B-14, under EXCISE TAX ON MOTOR VEHICLES.
SDCL § 32-5B-14