{"data":{"id":"us-sd/sdcl-10-35-1.8","jurisdiction":"us-sd","citation":"SDCL § 10-35-1.8","heading":"Application for exemption for coal-fired power plant performing environmental upgrade.","body":"Any coal-fired power plant performing an environmental upgrade may apply for the exemption in § 10-35-1.9 upon forms provided by the secretary of revenue before beginning the environmental upgrade. Upon approval of the application, the secretary shall issue a certificate of exemption. The secretary may require any information from the coal-fired power plant necessary to administer this exemption. The secretary of revenue, as an aid to the determination of the exemption provided by §§ 10-35-1.7 to 10-35-1.10, inclusive, may call upon the Department of Agriculture and Natural Resources for any information and facts which the department may have concerning a coal-fired power plant seeking the exemption provided by § 10-35-1.9. The Department of Agriculture and Natural Resources shall furnish the information upon request.\nAny coal-fired power plant receiving the exemption provided in § 10-35-1.9 may waive the exemption and the hold harmless provision of § 10-35-1.9 for subsequent assessment years by filing a waiver with the secretary of revenue before the second Tuesday of August.\nCommission Note: This section is repealed effective January 1, 2046, pursuant to SL 2013, ch 51, § 2.","path":["TITLE 10.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/10-35-1.8","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"33c1e3753832799edd1bc08b81a8781228a7ecfe32e166411e9cd660a78448d8","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-35-1.7","next":"us-sd/sdcl-10-35-1.9"},"notice":"GroundRules: Original legal text. Not legal advice."}