49-34A-83. Refund or credit of certain taxes for construction of certain power production facilities.Any person may apply for and obtain a refund or credit for contractors' excise taxes imposed and paid under the provisions of chapter 10-46A or 10-46B for the construction of a new or expanded facility that is a commercial small power production facility that is defined in §49-34A-80. Source: SL 2001, ch 257, §4.
South Dakota Legal Code