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.
S.D. Codified Laws § 32-5B-10
Payment of tax
Source: SL 1985, ch 241, § 5; SL 2004, ch 17, § 82; SL 2011, ch 1 (Ex
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.