<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-35-19.1 - Annual tax on electricity produced by wind farm after March 31, 2015 or by solar facility. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038395Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038395SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038395CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038395Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038395DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038395000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038395SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038395SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2038395Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-35-19.1"><span class="s2038395SENU">10-35-19.1</span></a><span xml:space="preserve" class="s2038395SENU">. </span><span class="s2038395CL">Annual tax on electricity produced by wind farm after March 31, 2015 or by solar facility.</span></p><p dir="ltr" class="s2038395Normal-000000"><span xml:space="preserve" class="s2038395DefaultParagraphFont">Any company owning or holding under lease, or otherwise, real or personal property used, or intended for use, as a wind farm producing power for the first time after March 31, 2015, shall pay an annual tax of $.00045 per kilowatt hour of electricity produced by the wind farm. Any company owning or holding under lease, or otherwise, real or personal property used, or intended for use, as a solar facility, shall pay an annual tax of $.00090 per kilowatt hour of electricity produced by the solar facility. The owner of a renewable facility subject to the tax shall file a report with the secretary detailing the amount of electricity in kilowatt-hours that was produced by the renewable facility for the previous calendar year. The secretary shall prescribe the form of the report. The tax for the electricity produced in a calendar year shall become due and be payable to the secretary on the first day of February of the following year. Except as otherwise provided in §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-35-16"><span class="s2038395DefaultParagraphFont">10-35-16</span></a><span xml:space="preserve" class="s2038395DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-35-21"><span class="s2038395DefaultParagraphFont">10-35-21</span></a><span xml:space="preserve" class="s2038395DefaultParagraphFont">, inclusive, the provisions of chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59"><span class="s2038395DefaultParagraphFont">10-59</span></a><span xml:space="preserve" class="s2038395DefaultParagraphFont"> apply to the administration of the tax.</span></p><p dir="ltr" class="s2038395Normal"><span xml:space="preserve" class="s2038395000001"> </span></p><p dir="ltr" class="s2038395Normal"><span class="s2038395SCL">Source:</span><span xml:space="preserve" class="s2038395SCL-000002"> SL 2015, ch 66, § 3, eff. Apr. 1, 2015; SL 2016, ch 61, § 4.</span></p></div></body></html>