64 chapters · 1,082 sections in this title.
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.
SDCL § 49-34A-86 Application for refund--Refund claim not assignable--Exception
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Any person desiring to claim a refund pursuant to §§ 49-34A-80 to 49-34A-92 , inclusive, shall apply for a permit from the secretary at least thirty days prior to commencement of the project. The application for a permit shall be submitted on a form prescribed by the secretary. A…
SDCL § 49-34A-87 Secretary to prescribe form and documentation requirements
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Any claim for refund shall be submitted on forms prescribed by the secretary and shall be supported by such documentation as the secretary may require. The secretary may deny any claim where the claimant has failed to provide information or documentation requested or considered n…