Statutes, codes, and regulations
South Dakota Codified Laws
Title 49 - PUBLIC UTILITIES AND CARRIERS
Chapter 34A - GAS AND ELECTRIC UTILITIES REGULATION
Section 49-34A-83 - Refund or credit of certain taxes for construction of certain power production facilities

S.D. Codified Laws § 49-34A-83

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Current through the 2024 Legislative Session
Section 49-34A-83 - Refund or credit of certain taxes for construction of certain power production facilities

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 § 49-34A-80.

SDCL 49-34A-83

SL 2001, ch 257, §4.