§ 32-5B-25 Excise taxes on off-road vehicles deposited in general fund.

SD Codified L § 32-5B-25 (2019) (N/A)
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32-5B-25. Excise taxes on off-road vehicles deposited in general fund. All excise taxes collected on the purchase of an off-road vehicle as provided by § 32-5B-1 shall be deposited in the state general fund.

Source: SL 2016, ch 159, § 7.