South Dakota Statutes
§ 10-28-21.4 — Capital improvement plan required to claim tax credit.
South Dakota § 10-28-21.4
This text of South Dakota § 10-28-21.4 (Capital improvement plan required to claim tax credit.) 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 § 10-28-21.4 (2026).
Text
Each year the railroad or railroad corporation requesting tax credits shall prepare a capital improvement plan detailing the proposed mainline and secondary line capital improvement projects including the project scope, estimated value, approximate scheduling of the projects, and the current category of the line on the railroad's system diagram map as provided in 49 CFR § 1152.10 as of January 1, 2014. The plan shall be presented to the Department of Transportation by March first of each year for any capital improvement project for which a tax credit will be requested.
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Related
§ 1152.10
49 C.F.R. § 1152.10
Legislative History
SL 2004, ch 88, § 3; SL 2014, ch 58, § 3.
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Bluebook (online)
South Dakota § 10-28-21.4, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-28-21.4.