South Dakota Codified Laws
Title 32 - Motor Vehicles
Chapter 05A - County Wheel Tax

Section 32-5A-1 - Wheel tax rate--Maximum vehicle tax. - 32-5A-1. Wheel tax rate--Maximum vehicle tax. Each county may, by...

Section 32-5A-1.1 - Publication of ordinance on imposition of tax--Content of announcement. - 32-5A-1.1. Publication of ordinance on imposition of tax--Content of announcement....

Section 32-5A-2 - Deposit, use, and distribution of proceeds. - 32-5A-2. Deposit, use, and distribution of proceeds. The proceeds from...

Section 32-5A-3 - Payment by purchaser of vehicle--Dealers exempt. - 32-5A-3. Payment by purchaser of vehicle--Dealers exempt. Upon purchasing a...

Section 32-5A-4 - Notice of tax sent to owners--Cost reimbursement. - 32-5A-4. Notice of tax sent to owners--Cost reimbursement. The Department...

Section 32-5A-5 - Schedule of rates. - 32-5A-5. Schedule of rates. The per vehicle wheel rate imposed...

Section 32-5A-7 - Prorated tax if licensed for less than twelve months. - 32-5A-7. Prorated tax if licensed for less than twelve months....