S.D. Codified Laws § 37-5-10

Current with legislation signed by the governor on or before 3/6/2024
Section 37-5-10 - Current unused complete farm implements, machinery or attachments defined

For the purposes of §§ 37-5-5 and 37-5-9, the term, current unused complete farm implements, machinery, and attachments, means any unused complete farm implement, machinery, or attachment which is less than two years old as determined by the date of invoice.

SDCL 37-5-10

SL 1991, ch 318.