The secretary may fix the value, carrying capacity, and weight of any rebuilt or foreign vehicle or on any vehicle on which a record of the value, carrying capacity, or weight is not available in his office. Source: SL 1957, ch 240 , § 1; SDC Supp 1960, § 44.0108-1; SDCL, § 32-5-36 ; SL 1980, ch 213 , § 4; SL 1985, ch 241 , § 19; SL 1986, ch 242 , § 21.
Fixing value, capacity, and weight of rebuilt or foreign vehicle
— under EXCISE TAX ON MOTOR VEHICLES.