ARSD § 64:29:02:08 — Proof of payment of taxes for reciprocity

64:29:02:08. Proof
of payment of taxes for reciprocity. To receive reciprocity for taxes paid
to another state or jurisdiction on a motor vehicle, the applicant must submit
proof of the tax the applicant paid. Tangible evidence of proof of payment is a
bill of sale, a receipt, or an affidavit from a dealer showing the amount and
rate of tax charged and paid, the names and addresses of the buyer and seller,
the date of the sale, and the make, model, year, and vehicle identification
number of the motor vehicle. Reciprocity may also be granted to an applicant
who submits a title in the applicant's name from another state or jurisdiction
which charges a similar tax and equal amount of tax. If the jurisdiction does
not charge an equal amount of tax, the applicant shall pay the difference
between the tax amounts if the amount due this state is greater.