{"data":{"id":"us-sd/sdcl-10-28-21.3","jurisdiction":"us-sd","citation":"SDCL § 10-28-21.3","heading":"Expenses of a capital nature defined.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-28. TAXATION OF RAILROAD OPERATING PROPERTY"],"source_url":"https://sdlegislature.gov/Statutes/10-28-21.3","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"729bb6569d81548f887d2ce01272c863ee03f69543764a45519e6077f12df126","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-28-21.2","next":"us-sd/sdcl-10-28-21.4"},"notice":"GroundRules: Original legal text. Not legal advice."}