§ 32-3a-35

32-3A-35. No tax paid title for large boat.The secretary may, upon the completion of an application for a title, payment of the title fee and surrender of evidence of ownership by an applicant, issue a certificate of title, no tax paid, for a large boat if the applicant certifies on the application that the large boat is not going to be used upon the waters of this state or any other state. If a no tax paid title is issued, the applicant may not use the large boat upon the waters of this state. Source: SL 1993, ch 322, §9; SL 1994, ch 335, §42; SDCL 42-8-87.