{"data":{"id":"us-sd/sdcl-10-28-21.6","jurisdiction":"us-sd","citation":"SDCL § 10-28-21.6","heading":"Promulgation of rules on capital expense tax credits.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-28. TAXATION OF RAILROAD OPERATING PROPERTY"],"source_url":"https://sdlegislature.gov/Statutes/10-28-21.6","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"84ee2c1fb908caad262a723994c56e2bc76f5e3bea92aecb54ad94e722700760","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-28-21.5","next":"us-sd/sdcl-10-28-22"},"notice":"GroundRules: Original legal text. Not legal advice."}