No title may be issued or transferred for the ownership of any large boat unless the tax levied by this chapter is paid.
S.D. Codified Laws § 32-3A-58
No issuance or transfer of title without tax payment
Source: SL 1993, ch 102, § 9; SL 1994, ch 335, § 11; SDCL 10-60-9.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.