Any used, licensed motor vehicle which is in the inventory of a motor vehicle dealer on May 31, 1985, is exempt from the provisions of §
Dealer's inventory exempt--Filing required
SDCL § 32-5B-3 — under EXCISE TAX ON MOTOR VEHICLES.
SDCL § 32-5B-3
SDCL § 32-5B-3 — under EXCISE TAX ON MOTOR VEHICLES.
SDCL § 32-5B-3
Any used, licensed motor vehicle which is in the inventory of a motor vehicle dealer on May 31, 1985, is exempt from the provisions of §