10-46E-5. Farm machinery, attachment units, and irrigation equipment sold at public auction.Farm machinery, attachment units, and irrigation equipment, other than replacement parts, sold at public auction shall be taxed pursuant to §10-46E-1 without regard to its intended use. Source: SL 2006, ch 58, §5, eff. Apr. 1, 2006; SL 2015, ch 67, §5.
South Dakota Legal Code