S.D. Admin. R. 64:41:01:03

Current through Register Vol. 51, page 67, December 16, 2024

Section 64:41:01:03 - Operating property leased for agricultural purposes

Leasing operating property for agricultural purposes does not change the character of the property from operating to nonoperating property.

S.D. Admin. R. 64:41:01:03

SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995.

General Authority: SDCL 10-28-25.

Law Implemented: SDCL 10-28-1, 10-28-11.