South Dakota 46C — Contractor's Excise Tax On New Or Expanded Power Production Facilities
- 10-46C-1 — Certain power production facilities using renewable resources subject to chapter.
- 10-46C-2 — Repealed.
- 10-46C-3 — Definitions.
- 10-46C-4 — Rate of tax on new or expanded power production facilities.
- 10-46C-5 — Filing of tax return--Payment of taxes due.
- 10-46C-6 — Permit required for new or expanded facility tax rate--Application.
- 10-46C-7 — Hearing available on denial of permit.
- 10-46C-8 — Promulgation of rules--Scope of rules.
- 10-46C-9 — Secretary's remedy if tax collection jeopardized--Lien--Distress warrant.
- 10-46C-10 — Records to be kept by taxpayer--Inspection by secretary--Retention of records.