10-28-21.6. Promulgation of rules on capital expense tax credits.
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.