South Dakota Statutes
§ 10-46E-5 — Farm machinery, attachment units, and irrigation equipment sold at public auction.
South Dakota § 10-46E-5
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-46DEXCISE TAX ON FARM MACHINERY, FARM ATTACHMENT UNITS, AND IRRIGATION EQUIPMENT
This text of South Dakota § 10-46E-5 (Farm machinery, attachment units, and irrigation equipment sold at public auction.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-46E-5 (2026).
Text
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.
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Legislative History
SL 2006, ch 58, § 5, eff. Apr. 1, 2006; SL 2015, ch 67, § 5.
Nearby Sections
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Bluebook (online)
South Dakota § 10-46E-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46E-5.