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Code · South Dakota · Title 49 · Chapter 49-34

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

50 words·~1 min read·/sd/title-49/chapter-49-34/49-34a-83

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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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