South Dakota Codified Laws 49-34A-83. Refund or credit of certain taxes for construction of certain power production facilities
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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.
Terms Used In South Dakota Codified Laws 49-34A-83
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
Source: SL 2001, ch 257, § 4.