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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 46E - Excise Tax On Farm Machinery, Farm Attachment Units, And Irrigation Equipment
§ 10-46E-5 Farm machinery, attachment units, and irrigation equipment sold at public auction.
Universal Citation: SD Codified L § 10-46E-5 (2017)
10-46E-5. Farm machinery, attachment units, and irrigation equipment sold at public auction. Farm machinery, attachment units, and irrigation equipment, other than replacement parts, sold at public auction shall be taxed pursuant to § 10-46E-1 without regard to its intended use.
Source: SL 2006, ch 58, § 5, eff. Apr. 1, 2006; SL 2015, ch 67, § 5.
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