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§ 10-46e-4 — South Dakota Law | CourtGPT
  1. Home/
  2. Laws/
  3. South Dakota/
  4. Title 10 - Taxation/
  5. Chapter 46e - Excise Tax on Farm Machinery, Farm Attachment Units, and Irrigation Equipment/
  6. § 10-46e-4
South Dakota Legal Code

§ 10-46e-4

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10-46E-4. Farm machinery defined.For purposes of this chapter, farm machinery, includes all-terrain vehicles of three or more wheels used exclusively by the purchaser for agricultural purposes on agricultural land. The purchaser shall sign and deliver to the seller a statement that the all-terrain vehicle will be used exclusively for agricultural purposes. Source: SL 2006, ch 58, §4.