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Statutes > South Dakota Laws > Title 10 - TAXATION > Chapter 46E - Excise Tax On Farm Machinery, Farm Attachment Units, And Irrigation Equipment > Section 10-46E-8 - Application of chapters 10-45 and 10-46.

STATE STATUTES & CODES

SOUTH DAKOTA STATUTES AND CODES

Section 10-46E-8 - Application of chapters 10-45 and 10-46.

10-46E-8. Application of chapters 10-45 and 10-46. 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.

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