{"data":{"id":"us-sd/sdcl-10-46e-8","jurisdiction":"us-sd","citation":"SDCL § 10-46E-8","heading":"Application of chapters 10-45 and 10-46.","body":"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.","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-8","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"3eac8f7ea380b1e7cc8d978781d2f1c8e609f25feacec31577e3e38173616a99","source_id":"us-sd","stale":false,"prev":"us-sd/sdcl-10-46e-7","next":"us-sd/sdcl-10-46e-9"},"notice":"GroundRules: Original legal text. Not legal advice."}