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64 chapters · 1,082 sections in this title.
SDCL § 49-34A-82 Definitions
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Terms used in §§ 49-34A-80 to 49-34A-92 , inclusive, mean: (1) "Department," the Department of Revenue; (2) "New or expanded facility," a new commercial small power production facility as defined in § 49-34A-80 or an addition to an existing commercial small power production facil…
SDCL § 49-34A-83 Refund or credit of certain taxes for construction of certain power production facilities
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Any person may apply for and obtain a refund or credit for contractors' excise taxes imposed and paid under the provisions of chapter 10-46A or 10-46B for the construction of a new or expanded facility that is a commercial small power production facility that is defined in § 49-3…
SDCL § 49-34A-84 Requirements for refund
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The refund pertains only to project costs incurred and paid after July 1, 2001. The refund pertains only to project costs that were incurred and paid within thirty - six months of the approval of the application required by §§ 49-34A-80 to 49-34A-92 , inclusive. No refund may be …
SDCL § 49-34A-85 Amount of refund
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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.
