South Dakota § 32-3A-54 - Used large boats--Valuation.
Full text of South Dakota South Dakota Codified Laws § 32-3A-54 — Used large boats--Valuation., with citation guidance and answers to common questions.
§ 32-3A-54. Used large boats--Valuation.
On used large boats, the county treasurer shall, for the purpose of this chapter, use the most generally used and approved nationally recognized dealers' guide provided by the secretary of revenue. If the large boat is not covered by the provided dealers' guide, the county treasurer shall seek assistance from the department.
The secretary of revenue shall file notice of approved national dealer or appraisal guides with the secretary of state indicating the effective date of such approval. Such filing is not subject to chapter 1-26.
Source: SL 1993, ch 102, § 5; SL 1994, ch 335, § 7; SDCL 10-60-5; SL 1998, ch 74, § 1.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 32-3A-54
What does South Dakota Codified Laws § 32-3A-54 cover?
Section 32-3A-54 ("Used large boats--Valuation.") 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-54?
A common citation format is "South Dakota Codified Laws § 32-3A-54" (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-54 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.