South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:41:01:04 — Lease of operating property directly connected with shipment

64:41:01:04. Lease of operating property directly connected
with shipment. Lease of operating property to any private business not
directly connected with shipment by a railroad company constitutes a change of
the property from operating to nonoperating property.

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-28-25. Law Implemented: SDCL 10-28-2 , 10-28-10 , 10-28-11.

Source: official text