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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 28 - Taxation Of Railroad Operating Property
§ 10-28-25 Promulgation of rules concerning leased property.
Universal Citation: SD Codified L § 10-28-25 (2017)
10-28-25. Promulgation of rules concerning leased property. The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning the assessment and reporting of leased property.
Source: SL 1995, ch 53, § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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