reglab/housing_qa huggingface dataset:
SD Codified L § 32-5-180 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05 - Annual Registration And License Plates|Section 32-5-180 - Design of special interest motor vehicle plates--Decals--Rear plates.

32-5-180. Design of special interest motor vehicle plates--Decals--Rear plates.The special interest motor vehicle plate shall be issued in place of the regular plates issued pursuant to §32-5-85. The special interest motor vehicle plate shall be designed by the secretary to be visibly distinct from regular noncommercial license plates and shall be either numbered or personalized. If the special interest motor vehicle plate is personalized, the plate shall conform to the requirements established for special personalized license plates in §32-5-89.2. The special interest motor vehicle plate shall be reflectorized and validated with a decal each year in the same manner as noncommercial license plates. Notwithstanding the requirements of §32-5-98, a vehicle for which a special interest motor vehicle license plate is issued is not required to display a number plate on the front of the vehicle. The special interest motor vehicle license plate shall be securely fastened to the rear of the special interest motor vehicle in a horizontal and upright position. Source: SL 2016, ch 158, §2; SL 2018, ch 183, §1.
SD Codified L § 32-5-181 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05 - Annual Registration And License Plates|Section 32-5-181 - Fees for special interest motor vehicle plates.

32-5-181. Fees for special interest motor vehicle plates.In addition to the noncommercial annual registration fees, each applicant for a special interest motor vehicle license plate shall pay an annual twenty-five dollar fee. All fees collected pursuant to this section shall be credited to the license plate special revenue fund. Source: SL 2016, ch 158, §3.
SD Codified L § 32-5-182 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05 - Annual Registration And License Plates|Section 32-5-182 - Contents of application for special interest motor vehicle plate--Renewal.

32-5-182. Contents of application for special interest motor vehicle plate--Renewal.An application for a special interest motor vehicle license plate, as provided for in §32-5-179, shall include a signed affidavit wherein the applicant attests to the following:(1)The motor vehicle for which the special interest motor vehicle license plate is sought is driven less than seven thousand five hundred miles per year;(2)The motor vehicle for which the special interest motor vehicle license plate is sought is not used for general or commercial transportation, but rather for occasional transportation, public displays, parades, and related pleasure or hobby activities; and(3)The current reading on the odometer of the special interest motor vehicle.The secretary may, at any time, require an applicant to provide additional information to determine if the applicant meets the special interest motor vehicle license plate requirements.An applicant shall annually, at the time of registration renewal, submit the current odometer reading of the special interest motor vehicle. If an applicant fails to provide this information the registration may not be renewed. Source: SL 2016, ch 158, §4; SL 2018, ch 183, §2.
SD Codified L § 32-5-183 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05 - Annual Registration And License Plates|Section 32-5-183 - Misuse of special interest motor vehicle plate.

32-5-183. Misuse of special interest motor vehicle plate.If an applicant misuses the special interest motor vehicle license plate by not adhering to the special interest motor vehicle license plate requirements, that applicant shall surrender to the department all special interest motor vehicle license plates in his or her possession and is not eligible for a special interest motor vehicle plate for a period of three years. Source: SL 2016, ch 158, §5.
SD Codified L § 32-5-184 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05 - Annual Registration And License Plates|Section 32-5-184 - Dignity sculpture special plates.

32-5-184. Dignity sculpture special plates.Any owner of a motor vehicle who is a resident of this state and who has complied with all of the laws of this state in relation to the registration of a motor vehicle may receive plates bearing a special design depicting the Dignity sculpture upon approval of the design by the Department of Revenue and the artist. The special license plates shall be issued only upon proof of payment of the current registration fees. The special plates shall be in lieu of the regular number plates issued for the motor vehicle pursuant to §32-5-98. Annual renewal of these special plates shall be in accordance with the general provisions of this chapter. Source: SL 2017, ch 131, §1.
SD Codified L § 32-5-185 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05 - Annual Registration And License Plates|Section 32-5-185 - Fee for <i>Dignity</i> sculpture plates.

32-5-185. Fee for Dignity sculpture plates.A ten dollar administrative fee shall be charged for the special plates and deposited into the license plate special revenue fund. Source: SL 2017, ch 131, §2.
SD Codified L § 32-5-186 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05 - Annual Registration And License Plates|Section 32-5-186 - Lost, stolen, or mutilated <i>Dignity</i> sculpture plate.

32-5-186. Lost, stolen, or mutilated Dignity sculpture plate.If a Dignity sculpture license plate is lost, mutilated, or destroyed, the owner of the registered vehicle may obtain a duplicate set of plates upon filing an affidavit showing the fact the license plate was lost, mutilated, or destroyed and after paying a ten dollar fee to the department. The fee shall be credited to the license plate special revenue fund. Source: SL 2017, ch 131, §3.
SD Codified L § 32-5-187 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05 - Annual Registration And License Plates|Section 32-5-187 - Electric bicycle exempt from chapter.

32-5-187. Electric bicycle exempt from chapter.An electric bicycle, as defined in §32-20B-9, is exempt from this chapter. Source: SL 2019, ch 135, §10.
SD Codified L § 32-5-188 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05 - Annual Registration And License Plates|Section 32-5-188 - Electric motor vehicle--Annual fee--Definitions.

32-5-188. Electric motor vehicle--Annual fee--Definitions. In addition to the license fees paid pursuant to the provisions of this chapter for a motor vehicle, the owner of an electric motor vehicle shall pay an annual fee of fifty dollars. The fee shall be paid at the time of annual registration as otherwise provided in this chapter. However, the license fee imposed by this section does not apply to any motorcycle propelled by an electric motor if the license fee is paid pursuant to §32-5-9.For the purposes of this section, the term, electric motor vehicle, means a noncommercial motor vehicle that is propelled by an electric motor that draws electricity from a battery that is capable of being recharged from an external source of electricity and that may be legally operated on the interstate highways in this state and eligible for registration pursuant to the laws of this state. The electric motor vehicle shall have been made by a manufacturer primarily for use on public streets, roads, and highways and meets National Highway Traffic Safety Administration standards included in 49 C.F.R. §571 as of January 1, 2021.The fees received pursuant to this section shall be deposited in the state highway fund. Source: SL 2021, ch 132, § 1.
SD Codified L § 32-5A-1 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05A - County Wheel Tax|Section 32-5A-1 - Wheel tax rate--Maximum vehicle tax.

32-5A-1. Wheel tax rate--Maximum vehicle tax.Each county may, by ordinance, impose a wheel tax on all motor vehicles, as defined in §32-3-1, registered in the county at a rate not to exceed five dollars per vehicle wheel. The tax shall be administered and collected by the county. The total vehicle tax may not exceed sixty dollars per vehicle. Source: SL 1985, ch 248, §1; SL 1994, ch 244, §1; SL 2015, ch 165, §25, eff. Apr. 1, 2015.
SD Codified L § 32-5A-1.1 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05A - County Wheel Tax|Section 32-5A-1.1 - Publication of ordinance on imposition of tax--Content of announcement.

32-5A-1.1. Publication of ordinance on imposition of tax--Content of announcement.If a county imposes a wheel tax pursuant to §32-5A-1 in excess of two dollars per wheel, the ordinance shall be published within ten days of the decision by the board of county commissioners. Notwithstanding the provisions of §7-18A-5, publication shall be made at least twice in the legal newspapers designated by the board pursuant to §7-18-3, with no fewer than five days between publication dates, before the increase takes effect. The announcement shall consist of a reproduction of the ordinance, a statement of the right to refer the decision of the board to a vote of the people as provided in chapter 7-18A, and notification that a referendum petition form, prepared by the county and ready for circulation, for such ordinance may be obtained from the office of the county auditor. Source: SL 2004, ch 205, §2.
SD Codified L § 32-5A-2 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05A - County Wheel Tax|Section 32-5A-2 - Deposit, use, and distribution of proceeds.

32-5A-2. Deposit, use, and distribution of proceeds.The proceeds from the tax created by this chapter shall be retained by the county and deposited in the county road and bridge fund, and the revenue may be used only for highway and bridge maintenance and construction. The board of county commissioners shall, by resolution, establish a means of distributing the revenue generated by this chapter among the county and the municipalities and townships located within the county. Source: SL 1985, ch 248, §2; SL 1999, ch 149, §4.
SD Codified L § 32-5A-3 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05A - County Wheel Tax|Section 32-5A-3 - Payment by purchaser of vehicle--Dealers exempt.

32-5A-3. Payment by purchaser of vehicle--Dealers exempt.Upon purchasing a vehicle from a dealer, the purchaser shall pay the appropriate tax at the time of title transfer. Nothing in this chapter shall prevent an automobile dealer from licensing the vehicles on his lot without paying any taxes created by this chapter. Source: SL 1985, ch 248, §4.
SD Codified L § 32-5A-4 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05A - County Wheel Tax|Section 32-5A-4 - Notice of tax sent to owners--Cost reimbursement.

32-5A-4. Notice of tax sent to owners--Cost reimbursement.The Department of Revenue 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 for the cost of implementing this section for that county. Source: SL 1985, ch 248, §5; SL 2004, ch 17, §76; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 32-5A-5 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05A - County Wheel Tax|Section 32-5A-5 - Schedule of rates.

32-5A-5. Schedule of rates.The per vehicle wheel rate imposed pursuant to §32-5A-1 may be imposed according to the manufacturer's shipping weight, including accessories, and may vary according to the following schedule:(1)Two thousand pounds or less, inclusive;(2)From 2001 to 4000 pounds, inclusive;(3)From 4001 to 6000 pounds, inclusive;(4)Over 6000 pounds. Source: SL 1994, ch 244, §2.
SD Codified L § 32-5A-7 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05A - County Wheel Tax|Section 32-5A-7 - Prorated tax if licensed for less than twelve months.

32-5A-7. Prorated tax if licensed for less than twelve months.If a motor vehicle is licensed for a period of time of less than twelve months, any wheel tax imposed on such motor vehicle pursuant to this chapter shall be prorated on a monthly basis. Source: SL 1994, ch 244, §4.
SD Codified L § 32-5B-1 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05B - Excise Tax On Motor Vehicles|Section 32-5B-1 - Imposition of tax--Rate--Failure to pay as misdemeanor.

32-5B-1. Imposition of tax--Rate--Failure to pay as misdemeanor.In addition to all other license and registration fees for the use of the highways, a person shall pay an excise tax at the rate of four percent on the purchase price of any motor vehicle, as defined by §32-3-1 or 32-5B-21, purchased or acquired for use on the streets and highways of this state and required to be registered under the laws of this state. A person shall pay an excise tax at the rate of four percent on the purchase of an off-road vehicle as defined by §32-3-1 and required to be titled pursuant to §32-20-12. This tax shall be in lieu of any tax levied by chapters 10-45, 10-46, and 10-46E on the sales of such vehicles. Failure to pay the full amount of excise tax is a Class 1 misdemeanor. Source: SL 1985, ch 241, §1; SL 1988, ch 236, §21; SL 2000, ch 145, §1; SL 2015, ch 68, §3; SL 2015, ch 165, §5, eff. Apr. 1, 2015; SL 2016, ch 159, §1.
SD Codified L § 32-5B-1.1 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05B - Excise Tax On Motor Vehicles|Section 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-1.1. 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.For motor vehicles leased for more than twenty-eight days, the lessor shall title and license the motor vehicle and denote the lessee on the application for title. The lessor or the lessee shall pay the motor vehicle excise tax. If the term of the lease is extended or if the vehicle is leased for an additional period of time, the motor vehicle excise tax shall be assessed on the additional lease payments and shall be paid by the lessor. If additional consideration is paid during the course of the lease or upon the termination of the lease, the motor vehicle excise tax shall be assessed upon such amount and paid by the lessor. If a lessee buys the leased vehicle at the end of the lease, excise tax shall be assessed on the purchase prices in §32-5B-4. The lessor shall assign the title to the lessee and shall deliver it to the county treasurer of the applicant's residence, along with an application certifying the price of the vehicle and the required fees and taxes.A lessee who entered into a lease prior to July 1, 2000, and who paid excise tax based on the purchase price of the vehicle, including the value of the leased vehicle at the end of the lease, shall receive credit for tax previously paid if the lessee purchases the vehicle at the end of the lease. Source: SL 1986, ch 248, §2; SL 1994, ch 245, §2; SL 1995, ch 175, §1; SL 2000, ch 145, §2; SL 2001, ch 166, §1.
SD Codified L § 32-5B-1.2 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05B - Excise Tax On Motor Vehicles|Section 32-5B-1.2 - Leasing or rental company separate from dealership--Distinct name--Daily rental operations--Exemption from excise tax.

32-5B-1.2. Leasing or rental company separate from dealership--Distinct name--Daily rental operations--Exemption from excise tax.Any leasing or rental company which operates within the principal place of business of a dealer, licensed pursuant to chapter 32-6B, is a business separate from the dealership for the purposes of this chapter. A leasing company shall title, license, and tax any leased vehicle which is leased for more than twenty-eight days in a name that is distinct and separate from that of the dealership name as indicated on the dealer license under chapter 32-6B. If the lessee is a rental company leasing vehicles for use in a daily rental operation, neither the lessor nor the lessee is required to pay the excise tax. In order to be exempt, the rental company shall be indicated on the title as the lessee. A rental company shall title and license any rental vehicle which is rented for twenty-eight days or less which is part of the rental company in a name that is distinct and separate from that of the dealership name as indicated on the dealer license under chapter 32-6B. Source: SL 1986, ch 248, §3; SL 1988, ch 246; SL 1993, ch 219, §7; SL 1994, ch 245, §4.
SD Codified L § 32-5B-1.3 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05B - Excise Tax On Motor Vehicles|Section 32-5B-1.3 - Licensing and titling of used vehicle by dealer--Payment of tax by subsequent purchaser.

32-5B-1.3. Licensing and titling of used vehicle by dealer--Payment of tax by subsequent purchaser.A licensed motor vehicle dealer may license a used motor vehicle which is part of his inventory. If the dealer licenses the motor vehicle, he shall title the motor vehicle, but is exempt from the motor vehicle excise tax. A licensed dealer may title the vehicle without licensing it. Any vehicle titled by a dealer but not licensed is exempt from the motor vehicle excise tax. A subsequent purchaser shall pay the excise tax. This section does not apply to those motor vehicles required to be titled pursuant to §32-5-27. Source: SL 1986, ch 247, §1; SL 1987, ch 219, §1; SL 1993, ch 225, §1.
SD Codified L § 32-5B-1.4 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05B - Excise Tax On Motor Vehicles|Section 32-5B-1.4 - Licensing and payment of excise tax on new vehicle by dealer.

32-5B-1.4. Licensing and payment of excise tax on new vehicle by dealer.A licensed motor vehicle dealer who sells new motor vehicles and has a franchise for that particular motor vehicle may license a new motor vehicle which is part of the dealer's inventory. If the dealer licenses the motor vehicle, the dealer shall title the motor vehicle and pay the excise tax imposed pursuant to §32-5B-1 on the actual purchase price of the motor vehicle. Source: SL 1987, ch 219, §2; SL 1988, ch 236, §22; SL 2015, ch 165, §6, eff. Apr. 1, 2015; SL 2017, ch 132, §1.
SD Codified L § 32-5B-1.5 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05B - Excise Tax On Motor Vehicles|Section 32-5B-1.5 - Payment of excise tax by dealer required to take title--Subsequent purchaser not exempt.

32-5B-1.5. Payment of excise tax by dealer required to take title--Subsequent purchaser not exempt.Except as provided in §32-5-27, any dealer who is required by law to take title to a motor vehicle, or required to take title to a motor vehicle for the purpose of resale because of the requirements of his dealer license, shall pay the excise tax established in §32-5B-1 and the next purchaser is not exempt from the excise tax on the subsequent purchase. Source: SL 1988, ch 236, §23.
SD Codified L § 32-5B-3 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05B - Excise Tax On Motor Vehicles|Section 32-5B-3 - Dealer's inventory exempt--Filing required.

32-5B-3. Dealer's inventory exempt--Filing required.Any used, licensed motor vehicle which is in the inventory of a motor vehicle dealer on May 31, 1985, is exempt from the provisions of §32-5B-1. However, to qualify for this exemption, each motor vehicle dealer shall file on or before June 3, 1985, with the Department of Revenue and the county treasurer, a verified list of used, licensed motor vehicles on inventory. Source: SL 1985, ch 241, §3A; SL 2004, ch 17, §77; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 32-5B-4.1 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05B - Excise Tax On Motor Vehicles|Section 32-5B-4.1 - Insurance check included in trade-in value.

32-5B-4.1. Insurance check included in trade-in value.For the purposes of §32-5B-4, the credit or trade-in value of any damaged motor vehicle may include the value of any check from an insurance company which is intended to cover the damages to the motor vehicle. Source: SL 1992, ch 211.
SD Codified L § 32-5B-6 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05B - Excise Tax On Motor Vehicles|Section 32-5B-6 - Use of dealers' guide for used motor vehicles.

32-5B-6. Use of dealers' guide for used motor vehicles.On used motor vehicles, the county treasurer shall, for the purpose of this chapter, use the most generally used and approved nationally recognized dealers' guide provided by the secretary of revenue. For those cases of vehicles not covered by the provided dealer guides the county treasurer shall seek assistance from the department. Source: SDC 1939, §44.0108 (9) as added by SL 1951, ch 224, §1; SL 1957, ch 210; SL 1961, ch 219; SL 1966, ch 129; SDCL §32-5-35; SL 1980, ch 213, §3; SL 1982, ch 18, §12; SL 1985, ch 241, §18; SL 2004, ch 17, §80; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2014, ch 144, §2.
SD Codified L § 32-5B-8 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05B - Excise Tax On Motor Vehicles|Section 32-5B-8 - Fixing value, capacity, and weight of rebuilt or foreign vehicle.

32-5B-8. Fixing value, capacity, and weight of rebuilt or foreign vehicle.The secretary may fix the value, carrying capacity, and weight of any rebuilt or foreign vehicle or on any vehicle on which a record of the value, carrying capacity, or weight is not available in his office. Source: SL 1957, ch 240, §1; SDC Supp 1960, §44.0108-1; SDCL, §32-5-36; SL 1980, ch 213, §4; SL 1985, ch 241, §19; SL 1986, ch 242, §21.
SD Codified L § 32-5B-9 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05B - Excise Tax On Motor Vehicles|Section 32-5B-9 - Information to be presented by new owner of vehicle--Falsification as felony.

32-5B-9. Information to be presented by new owner of vehicle--Falsification as felony.The new owner of a motor vehicle, or with written authorization, any other person as defined by subdivision 2-14-2(18) on behalf of and as the agent for the new owner, shall present to the county treasurer in the county of the new owner's residence the manufacturer's or importer's statement or certificate of origin or the assigned certificate of title and a properly endorsed motor vehicle purchaser's certificate. The motor vehicle purchaser's certificate shall be on a form to be furnished by the Department of Revenue through the county treasurer's office. The certificate shall contain a complete description of the motor vehicle, the owner's name and address, the previous owner's name and address, the full purchase price as defined by §32-5B-4 and how computed, the trade-in allowance and description of the trade, if any, and any other relevant information the Department of Revenue may require. However, for a motor vehicle licensed and registered pursuant to chapter 32-10, the manufacturer's or importer's statement or certificate of origin or an assigned certificate of title and a properly endorsed motor vehicle purchaser's certificate shall be presented to the Department of Revenue. Any person who intentionally falsifies information on the certificate is guilty of a Class 6 felony. Source: SL 1985, ch 241, §4; SL 2000, ch 141, §2; SL 2004, ch 17, §81; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 32-5B-10 (2021)
2021 South Dakota Codified Laws|Title 32 - Motor Vehicles|Chapter 05B - Excise Tax On Motor Vehicles|Section 32-5B-10 - Payment of tax.

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.