Any person holding a new frontiers permit issued by GOED and completing its program shall file an affidavit for new frontiers payment with GOED.
The affidavit for new frontiers payment shall contain the following information:
(1) The program owners' name and contact information;(2) The general description of the program;(3) The date of completion of the program;(4) The final program costs;(5) The amount of South Dakota sales tax and use tax paid for the completion of the program;(6) The location of the program;(7) A list of the contractors and subcontractors who performed work on the program;(8) A copy of any approval notification by a federal authority;(9) A commitment from the program owner to manufacture or process the product resulting from the program in South Dakota;(10) If the new frontiers payment was assigned or transferred, the name and address of the person to whom the new frontiers payment has been assigned or transferred; and(11) Any other information that GOED may require.The affidavit for new frontiers payment shall be on a form prescribed by the commissioner. The affidavit for new frontiers payment shall be signed by the program owner. No affidavit for new frontiers payment may include more than one program.