South Dakota Statutes

§ 10-46E-8 — Application of chapters

South Dakota·Title 10 TAXATION·Ch. 10-46D EXCISE TAX ON FARM MACHINERY, FARM ATTACHMENT UNITS, AND IRRIGATION EQUIPMENT
Where applicable and not inconsistent with this chapter, the provisions of chapters 10-45 and 10-46 , including the exemption, definition, administrative, collection, and enforcement provisions, including penalty and interest, are applicable to the tax imposed by this chapter.

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Legislative History

SL 2006, ch 58, § 8.

Nearby Sections

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