32-10-4. Agreements with other states respecting taxes, fees, or charges against vehicles--Scope of agreement.The Department of Revenue may enter into an agreement or arrangement with the duly authorized representatives of another jurisdiction, granting to vehicles or to owners or operators of vehicles which are properly registered or licensed in such jurisdiction and for which evidence of compliance is supplied, benefits, privileges, and exemptions from the payment, wholly or partially, of any taxes, fees, or other charges imposed upon such vehicles, owners, or operators with respect to the operation or ownership of such vehicles under the laws of this state. Each such agreement or arrangement shall, in the judgment of the department, be in the best interest of this state and the citizens thereof and shall be fair and equitable to this state and the citizens thereof, and all of the same shall be determined on the basis and recognition of the benefits which accrue to the economy of this state from the uninterrupted flow of commerce. Source: SL 1961, ch 237, §4; SL 2004, ch 17, §123; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
South Dakota Legal Code