{"data":{"id":"us-sd/sdcl-10-35-1.10","jurisdiction":"us-sd","citation":"SDCL § 10-35-1.10","heading":"Promulgation of rules on environmental upgrade exemption.","body":"The secretary of the Department of Revenue may promulgate rules, pursuant to chapter 1-26, concerning this exemption to:\n(1) Specify the real and personal property that makes up an environmental upgrade;\n(2) Determine the original and depreciated cost of the environmental upgrade;\n(3) Establish a procedure to calculate the effect of the exemption upon the assessed value of the coal-fired power plant; and\n(4) Allocate the exemption between the ownership of the coal-fired power plant.\nCommission Note: This section is repealed effective January 1, 2046, pursuant to SL 2013, ch 51, § 2.","path":["TITLE 10. TAXATION","CHAPTER 10-35. TAXATION OF ELECTRIC, HEATING, WATER AND GAS COMPANIES"],"source_url":"https://sdlegislature.gov/Statutes/10-35-1.10","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"fa251670ec40f271dbbea37e8607513435d1bfb43b73fff85477a553b3a5fa0a","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-35-1.9","next":"us-sd/sdcl-10-35-2"},"notice":"GroundRules: Original legal text. Not legal advice."}