South Dakota § 32-3A-57 - Boats previously subjected to tax.
Full text of South Dakota South Dakota Codified Laws § 32-3A-57 — Boats previously subjected to tax., with citation guidance and answers to common questions.
§ 32-3A-57. Boats previously subjected to tax.
If any large boat has been subjected previously to a sales tax, use tax, excise tax, or similar tax by this or any other state or its political subdivision, no tax is owed to this state if the tax has been paid by the applicant to this or any other state. If the amount of tax levied and paid is the same or more than the amount of tax levied by this chapter, no tax or refund is due under this chapter. The county treasurer shall require of each applicant making application for registration of a large boat in this state to furnish a bill of sale, receipt or other tangible evidence that the amount of tax has been paid by the current applicant. If sufficient proof is not furnished, the county treasurer shall collect the tax levied by this chapter on the retail value of the large boat listed in a nationally recognized dealers' guide. The value shall be the retail value of the large boat on the day it entered the state.
Source: SL 1993, ch 102, § 8; SL 1994, ch 335, § 10; SDCL 10-60-8; SL 1998, ch 74, § 4.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 32-3A-57
What does South Dakota Codified Laws § 32-3A-57 cover?
Section 32-3A-57 ("Boats previously subjected to tax.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 32-3A-57?
A common citation format is "South Dakota Codified Laws § 32-3A-57" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 32-3A-57 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.