South Dakota Statutes
§ 10-45-101 — Requirements for extension.
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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South Dakota § 10-45-101 (Requirements for extension.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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.