Section 32-5A-4 - Notice of tax sent to owners--Cost reimbursement. - South Dakota Statutes

32-5A-4. Notice of tax sent to owners--Cost reimbursement. The Department of Revenue and Regulation shall include on any motor vehicle registration document mailed out to a vehicle owner prior to the annual registration of a motor vehicle, the amount of tax imposed pursuant to § 32-5A-1. A county in which such registration documents are mailed to motor vehicle owners shall reimburse the Department of Revenue and Regulation for the cost of implementing this section for that county.

Source: SL 1985, ch 248, § 5; SL 2004, ch 17, § 76.