S.D. Codified Laws § 10-28-21.3

Current through the 2024 Legislative Session

Section 10-28-21.3 - Expenses of a capital nature defined

Expenses of a capital nature contained in § 10-28-21.2 are as defined in CFR 49 Parts 1200 through 1219 Subpart A Uniform Systems of Accounts for Railroad Companies, as amended through January 1, 2014, for Class 1 railroads or as defined in accordance with generally accepted accounting principles for regulated industries for Class 2 and Class 3 railroads.

SDCL 10-28-21.3

SL 2004, ch 88, § 2; SL 2014, ch 58, § 2.

Amended by S.L. 2014, ch. 58,s. 2, eff. 7/1/2014.