S.D. Codified Laws § 10-45-101

Current through the 2024 Legislative Session

Section 10-45-101 - Requirements for extension

The extension pertains only to equipment and machinery purchased and installed after July 1, 2001. No extension may be made unless:

(1) The project cost exceeds twenty thousand dollars; and

(2) The business applying for the extension obtains a permit from the secretary as set forth in § 10-45-103.

SDCL 10-45-101

SL 2001, ch 57, § 4.