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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 28 - Taxation Of Railroad Operating Property
§ 10-28-21.3 Expenses of a capital nature defined.
Universal Citation: SD Codified L § 10-28-21.3 (2017)
10-28-21.3. Expenses of a capital nature defined. Expenses of a capital nature contained in § 10-28-21.2 are as defined in CFR 49 Parts 1200 through 1219 Subpart A Uniform Systems of Accounts for Railroad Companies, as amended through January 1, 2014, for Class 1 railroads or as defined in accordance with generally accepted accounting principles for regulated industries for Class 2 and Class 3 railroads.
Source: SL 2004, ch 88, § 2; SL 2014, ch 58, § 2.
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