GroundRules
SDCL § 10-46E-8: Application of chapters 10-45 and 10-46.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-46E. 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.
Collected 2026-09-03T15:18:56Z. Source file · JSON