South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:32:01:02 — Transfer credit
64:32:01:02. Transfer
credit. A vehicle replacing a licensed vehicle may receive credit for
licensing fees already paid on the replaced vehicle for that year. A unit which
is the same age and weight class as a unit being replaced may receive a cab
card and license plates upon payment of the three-dollar cab card fee. A unit
which is newer or heavier than the unit being replaced may be licensed upon
payment of the three-dollar cab card fee plus the difference between the
license fee previously paid and the fee due on the replacement vehicle.
Source: official text