South Dakota § 10-28-21.4 - Capital improvement plan required to claim tax credit.
Full text of South Dakota South Dakota Codified Laws § 10-28-21.4 — Capital improvement plan required to claim tax credit., with citation guidance and answers to common questions.
§ 10-28-21.4. Capital improvement plan required to claim tax credit.
Each year the railroad or railroad corporation requesting tax credits shall prepare a capital improvement plan detailing the proposed mainline and secondary line capital improvement projects including the project scope, estimated value, approximate scheduling of the projects, and the current category of the line on the railroad's system diagram map as provided in 49 CFR § 1152.10 as of January 1, 2014. The plan shall be presented to the Department of Transportation by March first of each year for any capital improvement project for which a tax credit will be requested.
Source: SL 2004, ch 88, § 3; SL 2014, ch 58, § 3.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-28-21.4
What does South Dakota Codified Laws § 10-28-21.4 cover?
Section 10-28-21.4 ("Capital improvement plan required to claim tax credit.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-28-21.4?
A common citation format is "South Dakota Codified Laws § 10-28-21.4" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-28-21.4 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.