10-28-21.6. Promulgation of rules on capital expense tax credits.
53 words·~1 min read·
/sd/title-10/chapter-10-28/10-28-21-6·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The State Railroad Board shall, in accordance with chapter 1-26 , promulgate rules establishing the form upon which a railroad shall submit verification information for capital expenses being claimed as tax credits authorized by § 10-28-21.2 , when the information is to be submitted, and the manner in which the certification is submitted.