<html> <head> <title>Rule 64:29:02:03.03 Application for excise tax refund by purchaser.</title> <META NAME="Keywords" Content="Administrative Rules 64:29:02:03.03"> <META NAME="Description" Content="Administrative Rules 64:29:02:03.03 Application for excise tax refund by purchaser."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>64:29:02:03.03.&nbsp;&nbsp;Application for excise tax refund by purchaser.</b> A person who purchases a used vehicle from a person other than a licensed motor vehicle dealer and who pays excise tax on the value of the vehicle as stated in a dealers' guide approved by the secretary may apply for a refund if the actual purchase price paid for the vehicle is less than the stated book value and the purchaser obtains a valid bill of sale.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 15 SDR 58, effective October 19, 1988; 17 SDR 4, effective July 18, 1990.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=32-5B-15">32-5B-15.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=32-5B-1">32-5B-1</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=32-5B-4">32-5B-4.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Cross-Reference:</b> Use of dealers' guide for used motor vehicles, SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=32-5B-6">32-5B-6.</A></p> </div> </body> </html>