S.D. Codified Laws § 32-3A-56

Current through the 2024 Legislative Session

Section 32-3A-56 - Payment of tax to county treasurer

The excise tax levied by this chapter shall be paid to the county treasurer in the county of the new owner's residence when the owner applies for title and registers the large boat.

SDCL 32-3A-56

SL 1993, ch 102, § 7; SL 1994, ch 335, § 9; SDCL 10-60-7; SL 1998, ch 74, §3.