SDCL § 10-46E-6: Tax collection and administration.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-46E. EXCISE TAX ON FARM MACHINERY, FARM ATTACHMENT UNITS, AND IRRIGATION EQUIPMENT
The tax imposed by § 10-46E-1 shall be collected and administered by the Department of Revenue.
Collected 2026-09-03T15:18:56Z. Source file · JSON