§ 10-46-51

S.D. Codified Laws § 10-46-51 (2026)

Exemption of large boats subject to excise tax.

SL 1993, ch 102 , § 15A; SL 2001, ch 56 , § 15.

Any large boat as defined by § 32-3A-2 is hereby exempted from the tax imposed by this chapter if subject to the tax imposed by § 32-3A-50.

Source: SL 1993, ch 102 , § 15A; SL 2001, ch 56 , § 15.