South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:41 - Utilities
Chapter 64:41:01 - Interpretive rules - Railroads
- Section 64:41:01:01 - Definition of operating property.Repealed
- Section 64:41:01:02 - Operating property leased to private individuals
- Section 64:41:01:03 - Operating property leased for agricultural purposes
- Section 64:41:01:04 - Lease of operating property directly connected with shipment
- Section 64:41:01:05 - Property not contiguous to right-of-way
- Section 64:41:01:06 - Property leased for three or more years
- Section 64:41:01:07 - Annual statement required
- Section 64:41:01:08 - Annual statement shall include list of all nonoperating property by plat
- Section 64:41:01:09 - Personal property located on railroad property subject to assessment.Repealed
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