South Dakota Statutes

§ 10-28-21.6 — Promulgation of rules on capital expense tax credits.

South Dakota § 10-28-21.6
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-28TAXATION OF RAILROAD OPERATING PROPERTY

This text of South Dakota § 10-28-21.6 (Promulgation of rules on capital expense tax credits.) 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 § 10-28-21.6 (2026).

Text

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.

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Legislative History

SL 2004, ch 88, § 5.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-28-21.6, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-28-21.6.