The amount of the tax refund shall be one hundred percent of the contractor's excise taxes attributed to the project cost, excluding any associated transmission facilities. Source: SL 2001, ch 257 , § 6.
SDCL § 49-34A-85 — under GAS AND ELECTRIC UTILITIES REGULATION.
SDCL § 49-34A-85
The amount of the tax refund shall be one hundred percent of the contractor's excise taxes attributed to the project cost, excluding any associated transmission facilities. Source: SL 2001, ch 257 , § 6.