South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:19 — Irrigation equipment

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64:06:03:19.
Irrigation equipment. The term irrigation equipment includes pumps, pipe,
fittings, valves, sprinklers, and other equipment necessary to the operation of
an irrigation system.

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 20 SDR 196, effective February 22, 1994; 21 SDR 219, effective July 1, 1995; 32 SDR 58, adopted October 5, 2005, effective January 1, 2006; 32 SDR 225, effective July 3, 2006. General Authority: SDCL 10-45-47.1(3) , 10-46E-11(3). Law Implemented: SDCL 10-45-3.4 , 10-46E-8.

Source: official text