Statutes, codes, and regulations
South Dakota Codified Laws
Title 32 - MOTOR VEHICLES
Chapter 5 - ANNUAL REGISTRATION AND LICENSE PLATES
Section 32-5-9.3 - Initial registration tax on snowmobiles-Failure to pay as misdemeanor

S.D. Codified Laws § 32-5-9.3

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Current through the 2024 Legislative Session
Section 32-5-9.3 - Initial registration tax on snowmobiles-Failure to pay as misdemeanor

In addition to the license fee in § 32-5-9.1, there shall be assessed on each snowmobile registered a three percent excise tax on the purchase price less trade difference. The fee and tax shall be collected pursuant to § 32-20A-15. Failure to pay the full amount of tax due is a Class 2 misdemeanor.

SDCL 32-5-9.3

SL 1986, ch 244, § 1; SL 1992, ch 208, § 1.