South Dakota Codified Laws

S.D. Codified Laws § 32-5B-10 (2026)

Payment of tax.

✓ current as of May 2026

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32-5B-10. Payment of tax.

The tax levied by § 32-5B-1 shall be paid to the county treasurer in the county of the new owner's residence. However, for a motor vehicle licensed and registered pursuant to chapter 32-10, the tax shall be paid to the Department of Revenue.

Source: SL 1985, ch 241, § 5; SL 2004, ch 17, § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.

Notes of Decisions

Cited in 1 case, 1997–1997 · leading case: United States Ex Rel. Cheyenne River Sioux Tribe v. South Dakota, 105 F.3d 1552 (8th Cir. 1997).

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United States Ex Rel. Cheyenne River Sioux Tribe v. South Dakota, 105 F.3d 1552 (8th Cir. 1997). · cites it 2× “S.D. Codified Laws Ann. § 32-5B-10. It is clear that all of the sales occur outside the reservation.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.