{"data":{"id":"us-sd/sdcl-49-34a-83","jurisdiction":"us-sd","citation":"SDCL § 49-34A-83","heading":"Refund or credit of certain taxes for construction of certain power production facilities.","body":"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.","path":["TITLE 49. PUBLIC UTILITIES AND CARRIERS","CHAPTER 49-34A. GAS AND ELECTRIC UTILITIES REGULATION"],"source_url":"https://sdlegislature.gov/Statutes/49-34A-83","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"65f37729a69ffa71cc9d32ccffbbee05fb5e0c5575e4f4542cc8c14d92c6700c","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-49-34a-82","next":"us-sd/sdcl-49-34a-84"},"notice":"GroundRules: Original legal text. Not legal advice."}