The treatment of rental plant is outlined in §§ 20:10:28:07 to 20:10:28:09, inclusive. If the amount of plant is material, the cost may be determined by using the general procedures for the assignment of the various kinds of property to categories.

Source: 19 SDR 111, effective January 31, 1993.

General Authority: SDCL 49-1-11 , 49-31-5 , 49-31-18 .

Law Implemented: SDCL 49-31-18 .