South Dakota 45B — Tax Refunds For Construction Of Agricultural Processing And New Business Facilities
- 10-45B-1 — Definitions.
- 10-45B-1.1 — New business facility defined.
- 10-45B-1.2 — Repealed.
- 10-45B-2 — Refund for contractor's excise taxes and sales or use taxes.
- 10-45B-2.1 — Refund or credit for sales or use tax and contractors' excise tax on project costs fornew business facility.
- 10-45B-3 — Repealed.
- 10-45B-4 — Requirements for refunds for new agricultural processing facility.
- 10-45B-4.1 — Requirements for refunds for new business facility.
- 10-45B-5 — Calculation of refund for new agricultural processing facility.
- 10-45B-5.1 — Calculation of refund for new business facility.
- 10-45B-6 — Application for permit--Approval.
- 10-45B-6.1 — Permits issued prior to March 31, 1997--Continued submission of claims.
- 10-45B-6.2 — Repealed.
- 10-45B-7 — Claim for refund--Documentation.
- 10-45B-8 — Time limit to submit claim--Payment--Portion withheld--No interest--Electronicfunds transfer.
- 10-45B-9 — Payment of withheld portion of refund.
- 10-45B-10 — Rejection of fraudulent claim.
- 10-45B-11 — Hearing upon denial of refund.
- 10-45B-11.1 — Return of amount refunded for new business facility not completed within timeframes.
- 10-45B-11.2 — Request for hearing if aggrieved by decision of secretary--Hearing examiner--Appeal.
- 10-45B-12 — Promulgation of rules.