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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:41:01:03

Operating property leased for agricultural purposes

Official textsdlegislature.gov

64:41:01:03. Operating property leased for agricultural purposes. Leasing operating property for agricultural purposes does not change the character of the property from operating to nonoperating property.

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-28-25. Law Implemented: SDCL 10-28-1 , 10-28-11.

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In this chapter (40 sections)
  1. 64:32:01:04 · Revocation of license
  2. 64:32:01:05 · Collection and distribution of fees for other…
  3. 64:33:01:01 · Demonstration individual trip permit -- Fee, Repealed
  4. 64:34:01:01 · Definitions
  5. 64:34:01:02 · Application requirements
  6. 64:34:01:03 · Permanent and temporary placards
  7. 64:34:01:04 · Renewal or replacement of placards
  8. 64:34:01:05 · Display of placard
  9. 64:34:01:06 · Repealed
  10. 64:35:01:01 · Definitions
  11. 64:35:01:02 · Application
  12. 64:35:01:03 · Forms supplied by department
  13. 64:35:01:04 · Machines placed in service during license year
  14. 64:35:01:05 · Payment of fee
  15. 64:35:01:06 · Repealed
  16. 64:35:01:07 · Repealed
  17. 64:35:01:08 · Annual license not transferable or refundable
  18. 64:35:01:09 · Transfer of permit to new owner
  19. 64:41:01:01 · Repealed
  20. 64:41:01:02 · Operating property leased to private individuals
  21. 64:41:01:03 · Operating property leased for agricultural purposes
  22. 64:41:01:04 · Lease of operating property directly connected with…
  23. 64:41:01:05 · Property not contiguous to right-of-way
  24. 64:41:01:06 · Property leased for three or more years
  25. 64:41:01:07 · Annual statement required
  26. 64:41:01:08 · Annual statement shall include list of all nonoperating…
  27. 64:41:01:09 · Repealed
  28. 64:44:01:01 · Repealed
  29. 64:44:01:02 · Minimum price on cigarettes
  30. 64:44:01:03 · Repealed
  31. 64:44:01:04 · Thirty-day credit
  32. 64:44:01:05 · Determination of credit period
  33. 64:44:01:06 · Extension of credit period
  34. 64:44:01:07 · Basis for extending credit period
  35. 64:44:01:08 · Repealed
  36. 64:44:01:09 · Check as payment
  37. 64:44:01:10 · Bad checks
  38. 64:44:01:11 · Retail delinquency
  39. 64:44:01:12 · Granting of financial assistance to licensees
  40. 64:44:01:13 · Definition of retail establishment
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