32-5A-7. Prorated tax if licensed for less than twelve months.
If a motor vehicle is licensed for a period of time of less than twelve months, any wheel tax imposed on such motor vehicle pursuant to this chapter shall be prorated on a monthly basis.
Source: SL 1994, ch 244, ยง4.
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.