South Dakota Laws > Title 10 > Chapter 46 > § 10-46-51 South Dakota Codified Laws 10-46-51. Exemption of large boats subject to excise tax Current as of: 2023 | Check for updates | Other versions Any large boat as defined by § 32-3A-2 is hereby exempted from the tax imposed by this chapter if subject to the tax imposed by § 32-3A-50. Source: SL 1993, ch 102, § 15A; SL 2001, ch 56, § 15. Previous sectionNext section Chapter 46 Contents Ask a question, get an answer ASAP!
