South Dakota Statutes
§ 10-28-9 — Allocation of valuation for railroad operating partly without state.
South Dakota § 10-28-9
This text of South Dakota § 10-28-9 (Allocation of valuation for railroad operating partly without state.) 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 § 10-28-9 (2026).
Text
If any railroad company owns or uses operating property partly within and partly without this state, the secretary of revenue shall determine the value of the entire operating property of such railroad and shall allocate or assign a part of said value to this state by the use of such factors or methods as are reasonable and equitable.
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Related
Fall River County v. South Dakota Department of Revenue
1996 SD 106 (South Dakota Supreme Court, 1996)
Legislative History
SDC 1939, § 57.1305; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-28-9, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-28-9.