The term irrigation equipment includes pumps, pipe, fittings, valves, sprinklers, and other equipment necessary to the operation of an irrigation system.
S.D. Admin. R. 64:06:03:19
General Authority: SDCL 10-45-47.1(3), 10-46E-11(3).
Law Implemented: SDCL 10-45-3.4, 10-46E-8.