South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:41:01:03 — Operating property leased for agricultural purposes

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.

Source: official text