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Code · South Dakota · Title 10 · Chapter 10-46

10-46E-5. Farm machinery, attachment units, and irrigation equipment sold at public auction.

28 words·~1 min read·/sd/title-10/chapter-10-46/10-46e-5

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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.
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