10-45-101. Requirements for extension.
50 words·~1 min read·
/sd/title-10/chapter-10-45/10-45-101A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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 .