Title 32 — MOTOR VEHICLES
55 chapters · 1,941 sections in this title.
SDCL § 32-5A-1.1 Publication of ordinance on imposition of tax--Content of announcement
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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
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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
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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,…
SDCL § 32-5A-4 Notice of tax sent to owners--Cost reimbursement
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The Department of Revenue shall include on any motor vehicle registration document mailed out to a vehicle owner prior to the annual registration of a motor vehicle, the amount of tax imposed pursuant to §
SDCL § 32-5A-5 Schedule of rates
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The per vehicle wheel rate imposed pursuant to § 32-5A-1 may be imposed according to the manufacturer's shipping weight, including accessories, and may vary according to the following schedule: (1) Two thousand pounds or less, inclusive; (2) From 2001 to 4000 pounds, inclusive; (…
SDCL § 32-5A-7 Prorated tax if licensed for less than twelve months
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If a motor vehicle is licensed for a period of time of less than twelve months, any wheel tax imposed on such motor vehicle pursuant to this chapter shall be prorated on a monthly basis. Source: SL 1994, ch 244 , § 4.