32-5A-5. Schedule of rates.
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;
(3)From 4001 to 6000 pounds, inclusive;
(4)Over 6000 pounds.
Source: SL 1994, ch 244, §2.
Structure South Dakota Codified Laws
Chapter 05A - County Wheel Tax
Section 32-5A-1 - Wheel tax rate--Maximum vehicle tax.
Section 32-5A-1.1 - Publication of ordinance on imposition of tax--Content of announcement.
Section 32-5A-2 - Deposit, use, and distribution of proceeds.
Section 32-5A-3 - Payment by purchaser of vehicle--Dealers exempt.
Section 32-5A-4 - Notice of tax sent to owners--Cost reimbursement.
Section 32-5A-5 - Schedule of rates.
Section 32-5A-7 - Prorated tax if licensed for less than twelve months.