S.D. Codified Laws § 10-28-21.6
Current through the 2024 Legislative Session
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.
SDCL 10-28-21.6