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Code · South Dakota · Title 32 · Chapter 32-5

32-5A-4. Notice of tax sent to owners--Cost reimbursement.

66 words·~1 min read·/sd/title-32/chapter-32-5/32-5a-4

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The Department of Revenue shall include on any motor vehicle registration document mailed out to a vehicle owner prior to the annual registration of a motor vehicle, the amount of tax imposed pursuant to § 32-5A-1 . A county in which such registration documents are mailed to motor vehicle owners shall reimburse the Department of Revenue for the cost of implementing this section for that county.
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