State Codes and Statutes

Statutes > South-dakota > Title-32 > Chapter-05b > Statute-32-5b-15

32-5B-15. Rules authorized. The secretary of revenue and regulation may promulgate rules pursuant to chapter 1-26 concerning:
(1) Which motor vehicles are subject to tax;
(2) The actual value and purchase price of motor vehicles subject to tax;
(3) The supporting documents required to be furnished to verify actual value or purchase price; and
(4) The application of the tax and exemptions.

Source: SL 1985, ch 241, § 10; SL 1987, ch 82, § 48; SL 2004, ch 17, § 83.