South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-9-4
Period of exemption of mobile home bearing foreign license plate--Listing on acceptance of employment by occupant
Official textsdlegislature.gov
A mobile home bearing a license plate issued by any state other than South Dakota is exempt from listing hereunder for a period of ninety days in any twelve - month period, provided no person occupying such mobile home is employed in this state. When any person occupying a mobile home bearing a license plate issued by any state other than South Dakota accepts employment within this state, he shall within thirty days after the first day of such employment, list his mobile home as herein provided.
Source: view the official text
In this chapter (15 sections)
- 10-9-1 · Mobile home defined
- 10-9-2 · Assessment and taxation in lieu of other taxes--Exceptions
- 10-9-3 · Annual listing of mobile home with county…
- 10-9-4 · Period of exemption of mobile home bearing foreign license…
- 10-9-5 · Failure to list mobile home as misdemeanor--Liability for…
- 10-9-6 · 10-9-6. Repealed by SL 2011, ch 52, § 1
- 10-9-7 · Valuation of mobile homes
- 10-9-8 · Proration of tax on mobile homes taxable for part of year
- 10-9-9 · Levy of tax by application of mill rate
- 10-9-10 · Tax immediately payable--Deferred payment--Action on…
- 10-9-11 · Decalcomania issued to taxpayer--Display on mobile…
- 10-9-12 · Pecuniary penalty for delay in payment of tax
- 10-9-13 · Lien of tax on mobile home--Collection of delinquent tax
- 10-9-14 · Distribution of taxes collected
- 10-9-15 · Payment under protest and appeal to board of equalization