South Dakota Codified Laws 49-34A-82. Definitions
Terms used in §§ 49-34A-80 to 49-34A-92, inclusive, mean:
(1) “Department,” the Department of Revenue;
(2) “New or expanded facility,” a new commercial small power production facility as defined in § 49-34A-80 or an addition to an existing commercial small power production facility, the construction or installation of which is subject to contractors’ excise tax pursuant to chapter 10-46A or 10-46B;
(3) “Project,” the installation or construction of the first ten megawatts of generation capacity of a new or expanded facility;
(4) “Project cost,” the amount paid in money for a project;
(5) “Secretary,” the secretary of the Department of Revenue.
Source: SL 2001, ch 257, § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.