South Dakota Code § 32-5A-4

Notice of tax sent to owners--Cost reimbursement
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The Department of Revenue shall include on any motor vehicle registration document mailed out to a vehicle owner prior to the annual registration of a motor vehicle, the amount of tax imposed pursuant to §
32-5A-1
. A county in which such registration documents are mailed to motor vehicle owners shall reimburse the Department of Revenue for the cost of implementing this section for that county.

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