STATE OF SOUTH DAKOTA
OFFICE OF
THE ATTORNEY GENERAL

September 6, 1968

T. F. Martin
State's Attorney, Brookings County
Brookings, South Dakota 57006

OFFICIAL OPINION NO. 68-26

Three percent additional registration fee applicability to discharged servicemen

Dear Mr. Martin:

You have requested my official opinion as to whether or not a recently discharged veteran of the Armed Forces who, while stationed in a state (Nevada) other than that in which he maintained his residence (South Dakota), and who purchased, registered, licensed and paid the Nevada 3% licensing fee, may now be granted reciprocity in accordance with Chapter 129, Laws of 1966. This section is set forth below in part:

"SDC 1960 Supp. 44.0108 (9)

"(9) In addition to any and all other license fees, registration fees, and compensation for the use of the highways, there shall be paid to the county treasurer upon application for the first or original registration of a motor vehicle, an additional and further license fee at the same rate of tax as provided by SDC 1960 Supp. 57.3201 . . . This provision shall apply to all motor vehicles licensed on or after July 1, 1951 except the following: motor vehicles owned by a non-resident coming into this state from another state, and registered or titled and licensed in such other state, and motor vehicles purchased and owned by a member of the Armed Forces while on duty in the United States and stationed in a state other than that in which he maintains his legal residence shall be exempt from the additional original registration tax of this state to the extent of a similar and equal amount of registration tax, sales, use or state excise tax as has been paid in such other state . . ."

In order to qualify for this exemption several conditions must exist concurrently so far as the serviceman is concerned. These are:

1. That he be a member of the Armed Forces, at the time the motor vehicle was purchased. This term is not defined specifically in the Act, however, by reference to the Federal Law which sets up and provides for the Armed Forces we find that the term "Armed Forces" is defined in 10 USCA 101 (4) as the Army, Navy, Air Force, Marine Corps and Coast Guard. The annotation to such statute indicates the words "including all components" were omitted in that volume as surplusage and hence, by reference to the basic statute 50 USC 901 E, we find the Armed Forces of the United States means, " ... The Army, Navy, Air Force, Marine Corps and Coast Guard including all components thereof." (Underscoring supplied.)

2. The individual must be stationed, that is present under competent orders, in a state other than that in which he maintains his legal residence. It seems abundantly clear the Legislature was attempting to benefit servicemen by recognizing that they could not always license their car in their home state and therefore allowed them the same reciprocal provision granted generally to non-residents who come to South Dakota after having registered and titled or licensed their car in the state from which they come into South Dakota and paying there a similar or equal tax or fee.

3. The servicemen must, at the time he makes application for the first or original registration fee in this state, have paid a similar and equal tax in some other state, other than South Dakota.

In answer to your question, it is my opinion that this exemption is applicable to a member of the Armed Forces and also to a recently discharged member thereof.

Respectfully submitted,

Frank L. Farrar
Attorney General