Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 46E - Excise Tax On Farm Machinery, Farm Attachment Units, And Irrigation Equipment > Section 10-46E-6 - Tax collection and administration.

Section 10-46E-6 - Tax collection and administration.

10-46E-6. Tax collection and administration. The tax imposed by § 10-46E-1 shall be collected and administered by the Department of Revenue and Regulation.

Source: SL 2006, ch 58, § 6.