10-46E-1      Tax imposed on gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment--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 and attachment units 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.