64:29:02:03. License issued when requirements are met -- Tax paid. A motor vehicle license may not be issued unless all requirements for registration are complete and the correct amount of tax has been collected by the county treasurer. If the amount of vehicle excise tax due or paid varies by five dollars or more, the department shall retain the vehicle title when the tax has been underpaid or shall issue a refund to the taxpayer when the tax has been overpaid.
Source: 8 SDR 48, effective November 8, 1981; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:21:01:04, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990.
64:29:02:03.01. License fee refund.Repealed.
Source: 15 SDR 58, effective October 19, 1988; repealed, 17 SDR 4, effective July 18, 1990.
64:29:02:03.02. Application for excise tax refund by seller.Repealed.
Source: 15 SDR 58, effective October 19, 1988; repealed, 17 SDR 4, effective July 18, 1990.
64:29:02:03.03. Application for excise tax refund by purchaser. 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.
Source: 15 SDR 58, effective October 19, 1988; 17 SDR 4, effective July 18, 1990.
General Authority: SDCL 32-5B-15.
Law Implemented: SDCL 32-5B-1, 32-5B-4.
Cross-Reference: Use of dealers' guide for used motor vehicles, SDCL 32-5B-6.
