32-5-9.3. Initial registration tax on snowmobiles--Failure to pay as misdemeanor.
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/sd/title-32/chapter-32-5/32-5-9-3A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
In addition to the license fee in § 32-5-9.1 , there shall be assessed on each snowmobile registered a three percent excise tax on the purchase price less trade difference. The fee and tax shall be collected pursuant to § 32-20A-15 . Failure to pay the full amount of tax due is a Class 2 misdemeanor.