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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 28 - Taxation Of Railroad Operating Property
§ 10-28-21.6 Promulgation of rules on capital expense tax credits.
Universal Citation: SD Codified L § 10-28-21.6 (2017)
10-28-21.6. Promulgation of rules on capital expense tax credits. The State Railroad Board shall, in accordance with chapter 1-26, promulgate rules establishing the form upon which a railroad shall submit verification information for capital expenses being claimed as tax credits authorized by § 10-28-21.2, when the information is to be submitted, and the manner in which the certification is submitted.
Source: SL 2004, ch 88, § 5.
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