S.D. Codified Laws § 10-46E-5

Current through the 2024 Legislative Session

Section 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.

SDCL 10-46E-5

SL 2006, ch 58, §5, eff. Apr. 1, 2006; SL 2015, ch 67, § 5.

Amended by S.L. 2015, ch. 67,s. 5, eff. 7/1/2015.