State of South Dakota

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South Dakota Codified Laws

 
10-46C CONTRACTOR'S EXCISE TAX ON NEW OR EXPANDED POWER PRODUCTION
CHAPTER 10-46C

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10-46C-2      Repealed.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.


Title 10
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