32-5A-1. Wheel tax rate--Maximum vehicle tax.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. Source: SL 1985, ch 248, §1; SL 1994, ch 244, §1; SL 2015, ch 165, §25, eff. Apr. 1, 2015.
South Dakota Legal Code