CHAPTER 10-46E

EXCISE TAX ON FARM MACHINERY, FARM ATTACHMENT UNITS, AND IRRIGATION EQUIPMENT

10-46E-1    Gross receipts tax imposed--Farm machinery, attachment units, and irrigation equipment--Sale, resale, or lease--Rate--Trade-ins.

10-46E-2    Tax imposed on use, storage, and consumption of farm machinery, attachment units, and irrigation equipment purchased or leased for use in state--Rate.

10-46E-3    Tax imposed on use, storage, and consumption of farm machinery, attachment units, and irrigation equipment not originally purchased for in-state use--Rate--Trade-ins--Exemption.

10-46E-4    Farm machinery defined.

10-46E-5    Farm machinery, attachment units, and irrigation equipment sold at public auction.

10-46E-6    Tax collection and administration.

10-46E-7    Filing of returns and payment of tax due.

10-46E-8    Application of chapters 10-45 and 10-46.

10-46E-9    Revenue deposited in general fund.

10-46E-10    Rental of fertilizer and pesticide devices exempt--Conditions.

10-46E-11    Promulgation of rules.

10-46E-12    Prohibited acts--Misdemeanor or felony.

10-46E-13    Credit for sales, use, or gross receipts tax paid to another state or its political subdivisions--Reciprocity.