South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:41:01:05 — Property not contiguous to right-of-way

64:41:01:05. Property not contiguous to right of way.
Property which is not contiguous to the right-of-way or station grounds is
considered 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 10-28-11.

Source: official text