South Dakota § 10-35-1.8 Application for exemption for coal-fired power plant performing environmental upgrade.

South Dakota Statutes

§ 10-35-1.8 — Application for exemption for coal-fired power plant performing environmental upgrade.

South Dakota § 10-35-1.8

Title 10TAXATION

Ch. 10-35TAXATION OF ELECTRIC, HEATING, WATER AND GAS COMPANIES

This text of South Dakota § 10-35-1.8 (Application for exemption for coal-fired power plant performing environmental upgrade.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 10-35-1.8 (2026).

Text

Any coal-fired power plant performing an environmental upgrade may apply for the exemption in § 10-35-1.9 upon forms provided by the secretary of revenue before beginning the environmental upgrade. Upon approval of the application, the secretary shall issue a certificate of exemption. The secretary may require any information from the coal-fired power plant necessary to administer this exemption. The secretary of revenue, as an aid to the determination of the exemption provided by §§ 10-35-1.7 to 10-35-1.10 , inclusive, may call upon the Department of Agriculture and Natural Resources for any information and facts which the department may have concerning a coal-fired power plant seeking the exemption provided by § 10-35-1.9 . The Department of Agriculture and Natural Resources shall furnis

Free access — add to your briefcase to read the full text and ask questions with AI

Any coal-fired power plant performing an environmental upgrade may apply for the exemption in § 10-35-1.9 upon forms provided by the secretary of revenue before beginning the environmental upgrade. Upon approval of the application, the secretary shall issue a certificate of exemption. The secretary may require any information from the coal-fired power plant necessary to administer this exemption. The secretary of revenue, as an aid to the determination of the exemption provided by §§ 10-35-1.7 to 10-35-1.10 , inclusive, may call upon the Department of Agriculture and Natural Resources for any information and facts which the department may have concerning a coal-fired power plant seeking the exemption provided by § 10-35-1.9 . The Department of Agriculture and Natural Resources shall furnish the information upon request. Any coal-fired power plant receiving the exemption provided in § 10-35-1.9 may waive the exemption and the hold harmless provision of § 10-35-1.9 for subsequent assessment years by filing a waiver with the secretary of revenue before the second Tuesday of August. Commission Note: This section is repealed effective January 1, 2046, pursuant to SL 2013, ch 51, § 2.