S.D. Codified Laws § 49-34A-83
Current with legislation signed by the governor on or before 3/6/2024
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.
SDCL 49-34A-83