™Your Policy Risk Impact Agent
55 chapters · 1,746 sections in this title.
SDCL § 32-5A-1 Wheel tax rate--Maximum vehicle tax
0.4K chars
Each county may, by ordinance, impose a wheel tax on all motor vehicles, as defined in § 32-3-1 , registered in the county at a rate not to exceed five dollars per vehicle wheel. The tax shall be administered and collected by the county. The total vehicle tax may not exceed sixty…
SDCL § 32-5A-1.1 Publication of ordinance on imposition of tax--Content of announcement
0.8K chars
If a county imposes a wheel tax pursuant to § 32-5A-1 in excess of two dollars per wheel, the ordinance shall be published within ten days of the decision by the board of county commissioners. Notwithstanding the provisions of § 7-18A-5 , publication shall be made at least twice …
SDCL § 32-5A-2 Deposit, use, and distribution of proceeds
0.5K chars
The proceeds from the tax created by this chapter shall be retained by the county and deposited in the county road and bridge fund, and the revenue may be used only for highway and bridge maintenance and construction. The board of county commissioners shall, by resolution, establ…
SDCL § 32-5A-3 Payment by purchaser of vehicle--Dealers exempt
0.3K chars
Upon purchasing a vehicle from a dealer, the purchaser shall pay the appropriate tax at the time of title transfer. Nothing in this chapter shall prevent an automobile dealer from licensing the vehicles on his lot without paying any taxes created by this chapter. Source: SL 1985,…
