Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 46E - Excise Tax On Farm Machinery, Farm Attachment Units, And Irrigation Equipment > Section 10-46E-5 - Farm machinery and attachment units sold at public auction.

Section 10-46E-5 - Farm machinery and attachment units sold at public auction.

10-46E-5. Farm machinery and attachment units sold at public auction. Farm machinery and attachment units, other than replacement parts, and irrigation equipment sold at public auction shall be taxed pursuant to § 10-46E-1 without regard to its intended use.

Source: SL 2006, ch 58, § 5.