South Dakota Statutes

§ 49-34A-83 — Refund or credit of certain taxes for construction of certain power production facilities.

South Dakota·Title 49 PUBLIC UTILITIES AND CARRIERS·Ch. 49-32A GAS AND ELECTRIC UTILITIES REGULATION
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 .

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South Dakota § 49-34A-83 (Refund or credit of certain taxes for construction of certain power production facilities.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 2001, ch 257, § 4.

Nearby Sections

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