S.D. Codified Laws § 32-3A-56
This is the official text of S.D. Codified Laws § 32-3A-56, part of South Dakota’s Codified Laws — part of the compiled statutory law of South Dakota, published by the state as "Codified Laws." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Payment of tax to county treasurer
Official statutory text
The excise tax levied by this chapter shall be paid to the county treasurer in the county of the new owner's residence when the owner applies for title and registers the large boat.
Source: SL 1993, ch 102, § 7; SL 1994, ch 335, § 9; SDCL 10-60-7; SL 1998, ch 74, § 3.
Source: SL 1993, ch 102, § 7; SL 1994, ch 335, § 9; SDCL 10-60-7; SL 1998, ch 74, § 3.
Status: in_force · Read it on the official government site
Need a lawyer in South Dakota?
Find a South Dakota lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.