South Dakota Statutes
§ 10-46E-6 — Tax collection and administration.
South Dakota § 10-46E-6
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-46DEXCISE TAX ON FARM MACHINERY, FARM ATTACHMENT UNITS, AND IRRIGATION EQUIPMENT
This text of South Dakota § 10-46E-6 (Tax collection and administration.) 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-6 (2026).
Text
The tax imposed by § 10-46E-1 shall be collected and administered by the Department of Revenue.
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Legislative History
SL 2006, ch 58, § 6, eff. Apr. 1, 2006; SL 2011, ch 1 (Ex. Ord.
Nearby Sections
15
§ 10-1-1.1
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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
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-46E-6, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46E-6.