<html> <head> <title>Rule 64:01:01:29 New facilities refund or delay in payment -- Commencement of project.</title> <META NAME="Keywords" Content="Administrative Rules 64:01:01:29"> <META NAME="Description" Content="Administrative Rules 64:01:01:29 New facilities refund or delay in payment -- Commencement of project."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>64:01:01:29.&nbsp;&nbsp;New facilities refund or delay in payment -- Commencement of project.</b> For purposes of qualifying for a refund or delay in payment of tax under SDCL chapter <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45">10-45</A>, chapter 10-45B, chapter 10-46C, or SDCL 49-34A-80 to 49-34A-92, inclusive, commencement of the project means: (1) The first date earth is excavated for the purposes of constructing a project in the case of new construction or the expansion of an existing building or structure; (2) The beginning of modification or preparation of an existing facility for installation of production equipment; or (3) The delivery of production equipment to the purchaser if prior preparation is not required.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 18 SDR 3, effective July 14, 1991; 21 SDR 219, effective July 1, 1995; 28 SDR 69, effective November 21, 2001; 28 SDR 178, effective July 1, 2002; 30 SDR 40, effective September 29, 2003; 31 SDR 214, effective July 6, 2005.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-47.1">10-45-47.1(3)</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-103">10-45-103</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45B-12">10-45B-12</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46-35.1">10-46-35.1(3)</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46C-8">10-46C-8(3)</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=49-34A-92">49-34A-92.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-103">10-45-103</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45B-6">10-45B-6</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46C-6">10-46C-6</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=49-34A-80">49-34A-80</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=49-34A-81">49-34A-81</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=49-34A-86">49-34A-86.</A></p> </div> </body> </html>