South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:29 - Motor vehicle registration
Chapter 64:29:02 - Interpretations
Section 64:29:02:03.03 - Application for excise tax refund by purchaser
Universal Citation: SD Admin Rules 64:29:02:03.03
Current through Register Vol. 51, page 43, September 23, 2024
A person who purchases a used vehicle from a person other than a licensed motor vehicle dealer and who pays excise tax on the value of the vehicle as stated in a dealers' guide approved by the secretary may apply for a refund if the actual purchase price paid for the vehicle is less than the stated book value and the purchaser obtains a valid bill of sale.
General Authority: SDCL 32-5B-15.
Law Implemented: SDCL 32-5B-1, 32-5B-4.
Use of dealers' guide for used motor vehicles, SDCL 32-5B-6.
Disclaimer: These regulations may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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