{"data":{"id":"us-sd/sdcl-10-28-25","jurisdiction":"us-sd","citation":"SDCL § 10-28-25","heading":"Promulgation of rules concerning leased property.","body":"The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning the assessment and reporting of leased property.","path":["TITLE 10. TAXATION","CHAPTER 10-28. TAXATION OF RAILROAD OPERATING PROPERTY"],"source_url":"https://sdlegislature.gov/Statutes/10-28-25","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"b97ba83e4cf1919b61df5234c5f68803110143f519ce0d2029da9f3cc0a904de","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-28-24","next":"us-sd/sdcl-10-29-1"},"notice":"GroundRules: Original legal text. Not legal advice."}