Chapter 5b. Excise Tax On Motor Vehicles
Index
- SDCL 32-5B-1 Imposition of Tax-Rate-Failure to Pay As Misdemeanor
- SDCL 32-5B-1.1 Licensing and Payment of Tax On Leased Vehicles-Assessment of Tax Upon Purchase By Lessee-Lessor to Assign Title and Certify Price, Fees and Title
- SDCL 32-5B-1.2 Leasing Or Rental Company Separate From Dealership-Distinct Name-Daily Rental Operations-Exemption From Excise Tax
- SDCL 32-5B-1.3 Licensing and Titling of Used Vehicle By Dealer-Payment of Tax By Subsequent Purchaser
- SDCL 32-5B-1.4 Licensing and Payment of Excise Tax On New Vehicle By Dealer
- SDCL 32-5B-1.5 Payment of Excise Tax By Dealer Required to Take Title-Subsequent Purchaser Not Exempt
- SDCL 32-5B-2 Exempt Vehicles
- SDCL 32-5B-2.1 [Repealed]
- SDCL 32-5B-2.2 Exemption For Self-Propelled Agricultural Application Unit
- SDCL 32-5B-3 Dealer's Inventory Exempt-Filing Required
- SDCL 32-5B-4 Purchase Price Defined
- SDCL 32-5B-4.1 Insurance Check Included In Trade-In Value
- SDCL 32-5B-5 [Repealed]
- SDCL 32-5B-6 Use of Dealers' Guide For Used Motor Vehicles
- SDCL 32-5B-7 [Repealed]
- SDCL 32-5B-8 Fixing Value, Capacity, and Weight of Rebuilt Or Foreign Vehicle
- SDCL 32-5B-9 Information to Be Presented By New Owner of Vehicle-Falsification As Felony
- SDCL 32-5B-10 Payment of Tax
- SDCL 32-5B-11 Credit For Taxes Paid to This Or Another State
- SDCL 32-5B-12 Proration of Tax On Proportionally Registered Vehicles
- SDCL 32-5B-13 [Repealed]
- SDCL 32-5B-14 Title Issuance Or Transfer Prohibited Unless Tax Paid-Exception
- SDCL 32-5B-15 Rules Authorized
- SDCL 32-5B-16 Records Required of Sellers-Inspection
- SDCL 32-5B-17 Disposition of Revenue
- SDCL 32-5B-18 "Siblings" Defined
- SDCL 32-5B-19 Rental Vehicle and Leased Vehicle Defined
- SDCL 32-5B-20 [Effective Until 7/1/2027] Gross Receipts Tax On Vehicle Rental-Violation As Misdemeanor
- SDCL 32-5B-20 [Effective 7/1/2027] Gross Receipts Tax On Vehicle Rental-Violation As Misdemeanor
- SDCL 32-5B-21 Applicability of Tax On Leased Vehicles-Leasing Information Required
- SDCL 32-5B-22 No Tax Refund For Early Termination of Lease
- SDCL 32-5B-23 Tax On Vehicles Leased In Another State-Credit For Tax Paid to Another State
- SDCL 32-5B-24 Tax Credit For Total Loss of Leased Vehicle
- SDCL 32-5B-25 Excise Taxes On Off-Road Vehicles Deposited In General Fund