Promulgation of rules concerning leased property.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Taxation Of Railroad Operating Property
  5. Promulgation of rules concerning leased property.

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10-28-25. Promulgation of rules concerning leased property.

The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning the assessment and reporting of leased property.

Source: SL 1995, ch 53, §7; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.


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