South Dakota Statutes
§ 10-28-21.3 — Expenses of a capital nature defined.
South Dakota § 10-28-21.3
This text of South Dakota § 10-28-21.3 (Expenses of a capital nature defined.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-28-21.3 (2026).
Text
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.
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Legislative History
SL 2004, ch 88, § 2; SL 2014, ch 58, § 2.
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Bluebook (online)
South Dakota § 10-28-21.3, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-28-21.3.