South Dakota Code § 49-16A-44

Report annually to department--Special reports and specific questions
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In addition to any reports required to be filed with the secretary of state under Title 47, each railroad doing business in this state shall file its annual report, including the state supplement thereto and an inventory of all capital expenditures for state improvement projects, with the Department of Transportation. The department may, as it deems just and necessary for its information, require a railroad to file, within reasonable specified time limitations, special reports and answers to specific questions related to the planning and structuring of railroads operating within this state.

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