South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:29 - Motor vehicle registration
Chapter 64:29:02 - Interpretations
Section 64:29:02:03 - License issued when requirements are met - Tax paid
Universal Citation: SD Admin Rules 64:29:02:03
Current through Register Vol. 51, page 43, September 23, 2024
A motor vehicle license may not be issued unless all requirements for registration are complete and the correct amount of tax has been collected by the county treasurer. If the amount of vehicle excise tax due or paid varies by five dollars or more, the department shall retain the vehicle title when the tax has been underpaid or shall issue a refund to the taxpayer when the tax has been overpaid.
General Authority: SDCL 32-5-111, 32-5B-15.
Law Implemented: SDCL 32-5-24, 32-5B-1.
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