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§ 32-5-16.2 Division of receipts from mobile home or manufactured home license fees.

SD Codified L § 32-5-16.2 (2019) (N/A)
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32-5-16.2. Division of receipts from mobile home or manufactured home license fees. Eleven and one-fourth percent of the four percent initial registration fee prescribed by § 32-5-16.1 shall be deposited in the state motor vehicle fund to defray costs of titling, registration, and for unusual use of the highway. Sixty-three and three-fourths percent shall be distributed to the county highway and bridge fund in the county where the mobile or manufactured home is registered. The remaining twenty-five percent shall be distributed to the state general fund.

Source: SL 1970, ch 169, § 2; SL 1971, ch 183, § 1; SL 2005, ch 71, § 4.

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§ 32-5-16.1 Mobile home or manufactured home license fee--Establishment of purchase price by bill of sale or retail book value--Fee in lieu of certain taxes--Exemption for certain entities.
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§ 32-5-16.3 Permit required to move mobile home or manufactured home--Valid for single trip--Conditional on tax payment--Fee--Disposition of fees--Dealer--Violation as misdemeanor.