<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 49-34A-83 - Refund or credit of certain taxes for construction of certain power production facilities. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2070768Normal { 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.s2070768SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2070768CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2070768Normal-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.s2070768DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2070768000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2070768SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2070768SCL-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="s2070768Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=49-34A-83"><span class="s2070768SENU">49-34A-83</span></a><span xml:space="preserve" class="s2070768SENU">. </span><span class="s2070768CL">Refund or credit of certain taxes for construction of certain power production facilities.</span></p><p dir="ltr" class="s2070768Normal-000000"><span xml:space="preserve" class="s2070768DefaultParagraphFont">Any person may apply for and obtain a refund or credit for contractors' excise taxes imposed and paid under the provisions of chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46A"><span class="s2070768DefaultParagraphFont">10-46A</span></a><span xml:space="preserve" class="s2070768DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46B"><span class="s2070768DefaultParagraphFont">10-46B</span></a><span xml:space="preserve" class="s2070768DefaultParagraphFont"> for the construction of a new or expanded facility that is a commercial small power production facility that is defined in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=49-34A-80"><span class="s2070768DefaultParagraphFont">49-34A-80</span></a><span class="s2070768DefaultParagraphFont">.</span></p><p dir="ltr" class="s2070768Normal"><span xml:space="preserve" class="s2070768000001"> </span></p><p dir="ltr" class="s2070768Normal"><span class="s2070768SCL">Source:</span><span xml:space="preserve" class="s2070768SCL-000002"> SL 2001, ch 257, § 4.</span></p></div></body></html>