Capital stock and other property included--Nonoperating property excepted.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Taxation Of Railroad Operating Property
  5. Capital stock and other property included--Nonoperating property excepted.

Checkout our iOS App for a better way to browser and research.

10-28-8. Capital stock and other property included--Nonoperating property excepted.

The assessment by the secretary of revenue shall include capital stock and all other property of railroad companies, except such property as is found by the secretary of revenue to be nonoperating property as defined in §§10-28-10 and 10-28-11.

Source: SDC 1939, §57.1305; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.


Download our app to see the most-to-date content.