South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-21-39 — No taxes due on manufactured home in dealer's inventory

No property taxes are due on any manufactured home in or sold from the inventory of any dealer as defined in subdivision 32-7A-1(2).

Last amended: Source: SL 1999, ch 45 , § 8; SDCL 10-6-73 .