Section 37-5-10 - Current unused complete farm implements, machinery or attachments defined.
37-5-10. Current unused complete farm implements, machinery or attachments defined. 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.
Source: SL 1991, ch 318.