GroundRules
SDCL § 10-28-21.6: Promulgation of rules on capital expense tax credits.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-28. TAXATION OF RAILROAD OPERATING PROPERTY
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.
Collected 2026-09-03T15:18:56Z. Source file · JSON