South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:29:02:03 — License issued when requirements are met -- Tax paid

64:29:02:03. License issued when requirements are met -- Tax
paid. A motor vehicle license may not be issued unless all requirements for
registration are complete and the correct amount of tax has been collected by
the county treasurer. If the amount of vehicle excise tax due or paid varies by
five dollars or more, the department shall retain the vehicle title when the
tax has been underpaid or shall issue a refund to the taxpayer when the tax has
been overpaid.

Last amended: Source: 8 SDR 48, effective November 8, 1981; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:21:01:04, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990. General Authority: SDCL 32-5-111 , 32-5B-15. Law Implemented: SDCL 32-5-24 , 32-5B-1. Rule 64:29:02:03.01 Repealed. 64:29:02:03.01. License fee refund. Repealed. Source: 15 SDR 58, effective October 19, 1988; repealed, 17 SDR 4, effective July 18, 1990.

Source: official text