32-5B-18."Siblings" defined.
For the purposes of this chapter, "siblings" include any individuals who are brother and sister by blood, marriage, or adoption.
Source: SL 1986, ch 242, ยง22.
Structure South Dakota Codified Laws
Chapter 05B - Excise Tax On Motor Vehicles
Section 32-5B-1 - Imposition of tax--Rate--Failure to pay as misdemeanor.
Section 32-5B-1.4 - Licensing and payment of excise tax on new vehicle by dealer.
Section 32-5B-2 - Exempt vehicles.
Section 32-5B-2.2 - Exemption for self-propelled agricultural application unit.
Section 32-5B-3 - Dealer's inventory exempt--Filing required.
Section 32-5B-4 - Purchase price defined.
Section 32-5B-4.1 - Insurance check included in trade-in value.
Section 32-5B-6 - Use of dealers' guide for used motor vehicles.
Section 32-5B-8 - Fixing value, capacity, and weight of rebuilt or foreign vehicle.
Section 32-5B-9 - Information to be presented by new owner of vehicle--Falsification as felony.
Section 32-5B-10 - Payment of tax.
Section 32-5B-11 - Credit for taxes paid to this or another state.
Section 32-5B-12 - Proration of tax on proportionally registered vehicles.
Section 32-5B-14 - Title issuance or transfer prohibited unless tax paid--Exception.
Section 32-5B-15 - Rules authorized.
Section 32-5B-16 - Records required of sellers--Inspection.
Section 32-5B-17 - Disposition of revenue.
Section 32-5B-18 - "Siblings" defined.
Section 32-5B-19 - Rental vehicle and leased vehicle defined.
Section 32-5B-20 - Gross receipts tax on vehicle rental--Violation as misdemeanor.
Section 32-5B-21 - Applicability of tax on leased vehicles--Leasing information required.
Section 32-5B-22 - No tax refund for early termination of lease.
Section 32-5B-23 - Tax on vehicles leased in another state--Credit for tax paid to another state.
Section 32-5B-24 - Tax credit for total loss of leased vehicle.
Section 32-5B-25 - Excise taxes on off-road vehicles deposited in general fund.