The tax imposed by § 10-46E-1 shall be collected and administered by the Department of Revenue. Source: SL 2006, ch 58 , § 6, eff. Apr. 1, 2006; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
Tax collection and administration
SDCL § 10-46E-6 — under EXCISE TAX ON FARM MACHINERY, FARM ATTACHMENT UNITS, AND IRRIGATION EQUIPMENT.
SDCL § 10-46E-6