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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:27:01:15

Leasing expenditures deductible

Official textsdlegislature.gov

64:27:01:15. Leasing expenditures deductible. Cost of leasing or renting property for the purpose of extracting minerals or mineral products is deductible as a cost of extraction.

Last amended: Source: 2 SDR 21, effective September 18, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-39-49. Law Implemented: SDCL 10-39-45.2(1).

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In this chapter (40 sections)
  1. 64:17:01:01 · Form required for notice of intent to sell abandoned…
  2. 64:17:01:02 · Form required for notice to county treasurer of abandoned…
  3. 64:17:01:03 · Application for tile of abandoned mobile/manufactured home
  4. 64:17:01:04 · Affidavit for purpose of movement of an abandoned…
  5. 64:21:01:01 · Assignment of right to receive refund claim for credit…
  6. 64:26:01:01 · Definitions
  7. 64:27:01:01 · Definitions
  8. 64:27:01:02 · Method of accounting
  9. 64:27:01:03 · Verified estimates
  10. 64:27:01:04 · Repealed
  11. 64:27:01:05 · Repealed
  12. 64:27:01:06 · Extension of time for filing
  13. 64:27:01:07 · Repealed
  14. 64:27:01:08 · Repealed
  15. 64:27:01:09 · Repealed
  16. 64:27:01:10 · Repealed
  17. 64:27:01:11 · Repealed
  18. 64:27:01:12 · Repealed
  19. 64:27:01:13 · Travel expenses
  20. 64:27:01:14 · Cost of repair and replacement
  21. 64:27:01:15 · Leasing expenditures deductible
  22. 64:27:01:16 · Limitations of deductions
  23. 64:27:01:17 · Special assessments
  24. 64:27:01:18 · Depletion allowance
  25. 64:27:01:19 · Repealed
  26. 64:27:01:20 · Repealed
  27. 64:27:01:21 · Repealed
  28. 64:28:01:01 · Repealed
  29. 64:28:01:02 · Exemptions to definitions of "trailer" and "semi-trailer."
  30. 64:28:01:03 · Legal name required -- Appearance on title and…
  31. 64:30:01:01 · Definitions
  32. 64:32:01:01 · Minimum fee for cab cards
  33. 64:32:01:02 · Transfer credit
  34. 64:32:01:03 · Transfer refunds
  35. 64:32:01:04 · Revocation of license
  36. 64:32:01:05 · Collection and distribution of fees for other…
  37. 64:33:01:01 · Demonstration individual trip permit -- Fee, Repealed
  38. 64:34:01:01 · Definitions
  39. 64:34:01:02 · Application requirements
  40. 64:34:01:03 · Permanent and temporary placards
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