32-3A-57. Boats previously subjected to tax.
If any large boat has been subjected previously to a sales tax, use tax, excise tax, or similar tax by this or any other state or its political subdivision, no tax is owed to this state if the tax has been paid by the applicant to this or any other state. If the amount of tax levied and paid is the same or more than the amount of tax levied by this chapter, no tax or refund is due under this chapter. The county treasurer shall require of each applicant making application for registration of a large boat in this state to furnish a bill of sale, receipt or other tangible evidence that the amount of tax has been paid by the current applicant. If sufficient proof is not furnished, the county treasurer shall collect the tax levied by this chapter on the retail value of the large boat listed in a nationally recognized dealers' guide. The value shall be the retail value of the large boat on the day it entered the state.
Source: SL 1993, ch 102, §8; SL 1994, ch 335, §10; SDCL 10-60-8; SL 1998, ch 74, §4.
Structure South Dakota Codified Laws
Chapter 03A - Title Registration And Taxation Of Boats
Section 32-3A-2 - Definition of terms.
Section 32-3A-4 - Registration of boats--Application--Violation as felony.
Section 32-3A-5.2 - Mailing fees.
Section 32-3A-11 - Exemptions from numbering requirement.
Section 32-3A-12 - Replacement of lost decal or registration--Fee.
Section 32-3A-13 - Expiration and renewal of registration and validation decals.
Section 32-3A-14 - Abstract of boat registration information--Fee.
Section 32-3A-15 - Administrative fee for each boat license.
Section 32-3A-16 - Display of other numbers on boat prohibited--Misdemeanor.
Section 32-3A-17 - Inspection by law enforcement officer.
Section 32-3A-18 - Classification of boats for equipment purposes.
Section 32-3A-19 - Territorial application of chapter--Identical local rules not prohibited.
Section 32-3A-20 - Application for title.
Section 32-3A-21 - Time for application for certificate of title--Form and content of application.
Section 32-3A-21.1 - Administration fee--Title applications processed by mail.
Section 32-3A-22 - Acquisition of used large boat by dealer--Application for title.
Section 32-3A-24 - Transfer of title required for large boats--Violation as misdemeanor.
Section 32-3A-25 - Fee for issue, transfer, or correction of certificate of title--Duplicate title.
Section 32-3A-27 - Hull identification number.
Section 32-3A-28 - Dealer record of large boats--Inspection by Department of Revenue.
Section 32-3A-29 - Transfer by operation of law--Transferee application for title.
Section 32-3A-30 - Security interest in large boat--Perfecting interest--Fee.
Section 32-3A-31 - Forms to implement large boat provisions.
Section 32-3A-32 - Certificate of title for large boats not yet subject to large boat provisions.
Section 32-3A-33 - Promulgation of rules for titling large boats.
Section 32-3A-34 - Registration requirements--Time to apply for large boat registration.
Section 32-3A-35 - No tax paid title for large boat.
Section 32-3A-37 - Validation of nonnegotiable interstate title application.
Section 32-3A-38 - Abstract of boat title history--Fee.
Section 32-3A-38.3 - Damage disclosure statement to be part of title history.
Section 32-3A-38.8 - Large boats previously titled in another state--Notation on title required.
Section 32-3A-39 - Temporary permit--Fee.
Section 32-3A-41 - Late application--Fee--Violation as misdemeanor.
Section 32-3A-42 - False statement on application for certificate of title as felony.
Section 32-3A-43 - Alteration or forgery of title as a felony.
Section 32-3A-44 - Burden of proving ownership of large boat.
Section 32-3A-46 - Release of discharged lien--Notation on title--Time requirement.
Section 32-3A-47 - Record of chain of title of large boat.
Section 32-3A-48 - Duties of county treasurer.
Section 32-3A-49 - Refusal or revocation of license--Notice.
Section 32-3A-51 - "Large boat" defined.
Section 32-3A-52 - Exemptions from excise tax.
Section 32-3A-53 - Purchase price defined.
Section 32-3A-54 - Used large boats--Valuation.
Section 32-3A-55 - Application for title and registration--Falsification as felony.
Section 32-3A-56 - Payment of tax to county treasurer.
Section 32-3A-57 - Boats previously subjected to tax.
Section 32-3A-58 - No issuance or transfer of title without tax payment.
Section 32-3A-59 - Seller's books and records--Availability--Retention.
Section 32-3A-60 - Deposit of revenues.
Section 32-3A-61 - Siblings defined.
Section 32-3A-62 - Revenues allocated for state aid to education.
Section 32-3A-63 - Expenditures on educational purposes--Vouchers.