§ 32-5B-1 Imposition of tax–Rate–Failure to pay as misdemeanor
§ 32-5B-1.1 Licensing and payment of tax on leased vehicles–Assessment of tax upon purchase by lessee–Lessor to assign title and certify price, fees and title
§ 32-5B-1.2 Leasing or rental company separate from dealership–Distinct name–Daily rental operations–Exemption from excise tax
§ 32-5B-1.3 Licensing and titling of used vehicle by dealer–Payment of tax by subsequent purchaser
§ 32-5B-1.4 Licensing and payment of excise tax on new vehicle by dealer
§ 32-5B-1.5 Payment of excise tax by dealer required to take title–Subsequent purchaser not exempt
§ 32-5B-2 Exempt vehicles
§ 32-5B-2.2 Exemption for self-propelled agricultural application unit
§ 32-5B-3 Dealer’s inventory exempt–Filing required
§ 32-5B-4 Purchase price defined
§ 32-5B-4.1 Insurance check included in trade-in value
§ 32-5B-6 Use of dealers’ guide for used motor vehicles
§ 32-5B-8 Fixing value, capacity, and weight of rebuilt or foreign vehicle
§ 32-5B-9 Information to be presented by new owner of vehicle–Falsification as felony
§ 32-5B-10 Payment of tax
§ 32-5B-11 Credit for taxes paid to this or another state
§ 32-5B-12 Proration of tax on proportionally registered vehicles
§ 32-5B-14 Title issuance or transfer prohibited unless tax paid–Exception
§ 32-5B-15 Rules authorized
§ 32-5B-16 Records required of sellers–Inspection
§ 32-5B-17 Disposition of revenue
§ 32-5B-18 “Siblings” defined
§ 32-5B-19 Rental vehicle and leased vehicle defined
§ 32-5B-20 Gross receipts tax on vehicle rental–Violation as misdemeanor
§ 32-5B-21 Applicability of tax on leased vehicles–Leasing information required
§ 32-5B-22 No tax refund for early termination of lease
§ 32-5B-23 Tax on vehicles leased in another state–Credit for tax paid to another state
§ 32-5B-24 Tax credit for total loss of leased vehicle
§ 32-5B-25 Excise taxes on off-road vehicles deposited in general fund
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Terms Used In South Dakota Codified Laws > Title 32 > Chapter 5B - Excise Tax On Motor Vehicles

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Bequest: Property gifted by will.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Decedent: A deceased person.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Trustee: A person or institution holding and administering property in trust.
  • Trustor: The person who makes or creates a trust. Also known as the grantor or settlor.
  • written: include typewriting and typewritten, printing and printed, except in the case of signatures, and where the words are used by way of contrast to typewriting and printing. See South Dakota Codified Laws 2-14-2