South Dakota Statutes
§ 10-45-102 — Extension applies to full costs and installation fees.
The amount of the tax extension shall apply to one hundred percent of the equipment and machinery costs and installation fees.
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Legislative History
SL 2001, ch 57, § 5.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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