{"data":{"id":"us-sd/sdcl-10-46e-6","jurisdiction":"us-sd","citation":"SDCL § 10-46E-6","heading":"Tax collection and administration.","body":"The tax imposed by § 10-46E-1 shall be collected and administered by the Department of Revenue.","path":["TITLE 10. TAXATION","CHAPTER 10-46E. EXCISE TAX ON FARM MACHINERY, FARM ATTACHMENT UNITS, AND IRRIGATION EQUIPMENT"],"source_url":"https://sdlegislature.gov/Statutes/10-46E-6","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"16d89e6262909ff5df38358c4488fd862571fb2c5d32e8169acc09eaeb985d9a","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46e-5","next":"us-sd/sdcl-10-46e-7"},"notice":"GroundRules: Original legal text. Not legal advice."}