Tax collection and administration.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Excise Tax On Farm Machinery, Farm Attachment Units,
  5. Tax collection and administration.

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10-46E-6. Tax collection and administration.

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.


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