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.
S.D. Codified Laws § 37-5-10
Current unused complete farm implements, machinery or attachments defined
Source: SL 1991, ch 318.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.