2011 South Dakota Code
Title 10 TAXATION
Chapter 46C. Contractor's Excise Tax On New Or Expanded Power Production Facilities
§10-46C-3 Definitions.
10-46C-3. Definitions. Terms used in this chapter mean:
(1) "Department," the Department of Revenue;
(2) "New or expanded facility," a new commercial power production facility as defined in § 10-46C-1 or an addition to an existing commercial power production facility, the construction or installation of which is subject to contractors' excise tax pursuant to chapter 10-46A or 10-46B;
(3) "Project," the installation or construction of generation capacity of a new or expanded facility, excluding any associated transmission facilities;
(4) "Project cost," the amount of money incurred and paid after July 1, 2002, for a project;
(5) "Secretary," the secretary of the Department of Revenue.
Source: SL 2002, ch 65, § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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