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. Source: SL 2004, ch 88 , § 5.
Promulgation of rules on capital expense tax credits
SDCL § 10-28-21.6 — under TAXATION OF RAILROAD OPERATING PROPERTY.
SDCL § 10-28-21.6