{"data":{"id":"us-sd/sdcl-10-35-1.3","jurisdiction":"us-sd","citation":"SDCL § 10-35-1.3","heading":"Definitions.","body":"Terms as used in §§ 10-35-1.3 to 10-35-1.6, inclusive, mean:\n(1) \"Commercial operation date,\" the first date that a power generation facility is producing electricity on a continuous basis and is delivering electricity to customers;\n(2) \"Construction date,\" is the first date earth is excavated for the purpose of constructing the power generation facility;\n(3) \"Construction period,\" the time period between the construction date and the commercial operation date;\n(4) \"Nameplate capacity,\" the number of kilowatts a power generation facility can produce, as assigned to the power unit by the manufacturer and determined by the secretary;\n(5) \"Power generation facility,\" a facility with one power unit that generates electricity, with a nameplate capacity of no less than five hundred megawatts or a facility that generates at least five hundred megawatts of electricity by converting coal to synthesis gas which is used to fuel a combined-cycle power unit that generates electricity from one or more combustion turbines and one or more steam turbines;\n(6) \"Secretary,\" the secretary of the Department of Revenue.","path":["TITLE 10. TAXATION","CHAPTER 10-35. TAXATION OF ELECTRIC, HEATING, WATER AND GAS COMPANIES"],"source_url":"https://sdlegislature.gov/Statutes/10-35-1.3","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"a82f80d71e8d9560a1b772e9ed70763abd7dc28d9b9d88c76c009872e8ad6f75","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-35-1.2","next":"us-sd/sdcl-10-35-1.4"},"notice":"GroundRules: Original legal text. Not legal advice."}