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55 chapters · 1,746 sections in this title.
SDCL § 32-10-1 Definitions
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Terms used in this chapter mean: (1) "Administrator," the secretary of revenue; (2) "Commercial vehicle," any vehicle which is operated in interstate commerce in furtherance of any commercial enterprise; (3) "Department," the Department of Revenue; (4) "Interstate commerce," the …
SDCL § 32-10-10 Administrator's authority to examine laws of foreign jurisdiction to determine local benefits
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In the absence of an agreement or arrangement with any jurisdiction, the administrator may examine the laws and requirements of such jurisdiction and declare the extent and nature of exemptions, benefits, and privileges to be extended to vehicles properly registered or licensed i…
SDCL § 32-10-11 Reciprocity--Local resident with vehicles registered out of state
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A person, firm, corporation, or limited liability company residing in or organized under the laws of South Dakota, but having a place of business in a foreign country, state, territory, or federal district and owning a motor vehicle used in connection with and garaged at such pla…
SDCL § 32-10-12 Eligibility for reciprocity--Annual statement--Contents
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A person, firm, corporation, or limited liability company described in § 32-10-11 shall, on or before the first day of January of each year, file with the Department of Revenue a verified statement showing for the preceding year: (1) Total amount paid to the State of South Dakota…
