There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 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- §10-46C-2 Repealed.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.
- §10-46C-11 Projects ineligible for chapter 10-45B refund.
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