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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:29:02:03

License issued when requirements are met -- Tax paid

Official textsdlegislature.gov

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 Rule 64:29:02:03.01 Repealed. 64:29:02:03.01.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 Repealed. Source: 15 SDR 58, effective October 19, 1988; repealed, 17 SDR 4, effective July 18, 1990.

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In this chapter (40 sections)
  1. 64:06:02:95 · Repealed
  2. 64:06:02:96 · Repealed
  3. 64:06:02:97 · Repealed
  4. 64:06:02:98 · Application of municipal gross receipts tax to fitness…
  5. 64:06:02:99 · Application of tourism tax to fitness clubs
  6. 64:10:02:01 · Record keeping requirements for mechanical or electronic…
  7. 64:26:02:01 · Repealed
  8. 64:26:02:02 · Repealed
  9. 64:26:02:03 · Repealed
  10. 64:26:02:04 · Federal income tax return to be submitted with state…
  11. 64:26:02:05 · Repealed
  12. 64:26:02:06 · Repealed
  13. 64:26:02:07 · Consolidated returns
  14. 64:26:02:08 · Repealed
  15. 64:26:02:09 · Repealed
  16. 64:26:02:10 · Repealed
  17. 64:26:02:11 · Certain corporations not in the business of making loans
  18. 64:26:02:12 · Apportionment of bank franchise tax revenues among…
  19. 64:29:02:01 · Repealed
  20. 64:29:02:02 · Repealed
  21. 64:29:02:03 · License issued when requirements are met -- Tax paid
  22. 64:29:02:04 · Receipt required for refunds
  23. 64:29:02:05 · Repealed
  24. 64:29:02:06 · Repealed
  25. 64:29:02:07 · Repealed
  26. 64:29:02:08 · Proof of payment of taxes for reciprocity
  27. 64:29:02:09 · Repealed
  28. 64:29:02:10 · Repealed
  29. 64:29:02:11 · Repealed
  30. 64:29:02:12 · Repealed
  31. 64:29:02:13 · Repealed
  32. 64:29:02:14 · Trade-in allowance
  33. 64:29:02:15 · Repealed
  34. 64:29:02:16 · Repealed
  35. 64:29:02:17 · Repealed
  36. 64:29:02:18 · Mobile home and manufactured home consignment sales
  37. 64:30:02:01 · Repealed
  38. 64:30:02:02 · Vehicles to be assigned numbers
  39. 64:30:02:03 · Interstate transfers and retitling
  40. 64:30:02:04 · Application for VIN assignment
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