32-5A-1. Wheel tax rate--Maximum vehicle tax.
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/sd/title-32/chapter-32-5/32-5a-1A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Each county may, by ordinance, impose a wheel tax on all motor vehicles, as defined in § 32-3-1 , registered in the county at a rate not to exceed five dollars per vehicle wheel. The tax shall be administered and collected by the county. The total vehicle tax may not exceed sixty dollars per vehicle.