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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:32:01:02

Transfer credit

Official textsdlegislature.gov

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.

Last amended: Source: 5 SDR 51, 5 SDR 53, effective January 2, 1979; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:03:01:02, SL 1985, ch 399, §§ 17, 18, effective April 15, 1985; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 32-10-3. Law Implemented: SDCL 32-10-17.

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In this chapter (40 sections)
  1. 64:27:01:07 · Repealed
  2. 64:27:01:08 · Repealed
  3. 64:27:01:09 · Repealed
  4. 64:27:01:10 · Repealed
  5. 64:27:01:11 · Repealed
  6. 64:27:01:12 · Repealed
  7. 64:27:01:13 · Travel expenses
  8. 64:27:01:14 · Cost of repair and replacement
  9. 64:27:01:15 · Leasing expenditures deductible
  10. 64:27:01:16 · Limitations of deductions
  11. 64:27:01:17 · Special assessments
  12. 64:27:01:18 · Depletion allowance
  13. 64:27:01:19 · Repealed
  14. 64:27:01:20 · Repealed
  15. 64:27:01:21 · Repealed
  16. 64:28:01:01 · Repealed
  17. 64:28:01:02 · Exemptions to definitions of "trailer" and "semi-trailer."
  18. 64:28:01:03 · Legal name required -- Appearance on title and…
  19. 64:30:01:01 · Definitions
  20. 64:32:01:01 · Minimum fee for cab cards
  21. 64:32:01:02 · Transfer credit
  22. 64:32:01:03 · Transfer refunds
  23. 64:32:01:04 · Revocation of license
  24. 64:32:01:05 · Collection and distribution of fees for other…
  25. 64:33:01:01 · Demonstration individual trip permit -- Fee, Repealed
  26. 64:34:01:01 · Definitions
  27. 64:34:01:02 · Application requirements
  28. 64:34:01:03 · Permanent and temporary placards
  29. 64:34:01:04 · Renewal or replacement of placards
  30. 64:34:01:05 · Display of placard
  31. 64:34:01:06 · Repealed
  32. 64:35:01:01 · Definitions
  33. 64:35:01:02 · Application
  34. 64:35:01:03 · Forms supplied by department
  35. 64:35:01:04 · Machines placed in service during license year
  36. 64:35:01:05 · Payment of fee
  37. 64:35:01:06 · Repealed
  38. 64:35:01:07 · Repealed
  39. 64:35:01:08 · Annual license not transferable or refundable
  40. 64:35:01:09 · Transfer of permit to new owner
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