SDCL § 49-34A-82: Definitions.

Terms used in §§ 49-34A-80 to 49-34A-92, inclusive, mean:

(1) "Department," the Department of Revenue;

(2) "New or expanded facility," a new commercial small power production facility as defined in § 49-34A-80 or an addition to an existing commercial small 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 the first ten megawatts of generation capacity of a new or expanded facility;

(4) "Project cost," the amount paid in money for a project;

(5) "Secretary," the secretary of the Department of Revenue.