South Dakota Statutes
§ 10-45-101 — Requirements for extension.
South Dakota § 10-45-101
This text of South Dakota § 10-45-101 (Requirements for extension.) 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 § 10-45-101 (2026).
Text
The extension pertains only to equipment and machinery purchased and installed after July 1, 2001. No extension may be made unless:
(1)The project cost exceeds twenty thousand dollars; and (2) The business applying for the extension obtains a permit from the secretary as set forth in § 10-45-103 .
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Legislative History
SL 2001, ch 57, § 4.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-45-101, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-101.