No title may be issued or transferred for the ownership of any motor vehicle unless the tax levied by § 32-5B-1 is paid, except as provided in subdivision 32-5B-2(12) and vehicles taxed pursuant to § 32-5B-20.
S.D. Codified Laws § 32-5B-14
Title issuance or transfer prohibited unless tax paid--Exception
Applied in 2 court decisions — leading case 103 F. Supp. 2d 1146 - Standing Rock Sioux Tribe v. Janklow (2000)
Most recently applied in 102 F. Supp. 2d 1166 - US Ex Rel. Cheyenne River Sioux v. South Dakota (March 2000)
Source: SL 1985, ch 241, § 6; SL 1988, ch 236, § 24; SL 1994, ch 245, § 8.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.