32-5-78. General license fees in lieu of other taxes against vehicle. Except as otherwise specifically provided and except as to compensation for use of the highways by motor carriers, the license fees and taxes imposed upon all of the classes of motor vehicles as specified in §§ 32-5-5 to 32-5-46, inclusive, §§ 32-5-77, 32-5B-1, and 32-5B-20 are in lieu of all taxes, general or local, except for the tax created in § 32-5A-1, to which such vehicle would otherwise be subject.
Source: SDC 1939, § 44.0109; SL 1941, ch 182; SL 1964, ch 119; SL 1970, ch 20, § 1 (2); SL 1985, ch 248, § 3; SL 1986, ch 27, § 2; SL 1989, ch 257, § 75; SL 1994, ch 245, § 7.
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