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. Source: SL 2006, ch 58 , § 8.
Application of chapters 10-45 and 10-46
SDCL § 10-46E-8 — under EXCISE TAX ON FARM MACHINERY, FARM ATTACHMENT UNITS, AND IRRIGATION EQUIPMENT.
SDCL § 10-46E-8