State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-45b > Statute-10-45b-1

10-45B-1. Definitions. Terms used in this chapter mean:
(1) "Construction date," the first date earth is excavated for the purpose of constructing a project;
(2) "Department," the Department of Revenue and Regulation;
(3) "Nameplate capacity," the number of kilowatts a power unit can produce according to the nameplate assigned to the power unit generator by the manufacturer;
(4) "New agricultural processing facility," a new building or structure, or the expansion of an existing building or structure, the construction of which is subject to contractors' excise tax pursuant to chapter 10-46A or 10-46B. A new agricultural processing facility is any new building or structure, or the expansion of an existing building or structure, constructed for the initial or subsequent processing of any form of agricultural commodity, product, or by-product. A new agricultural processing facility does not include any building or structure constructed for raising or feeding of livestock;
(5) "Person," any individual, firm, copartnership, joint venture, association, limited liability company, limited liability partnership, corporation, estate, trust, business trust, receiver, unit of government, political subdivision of any state, rural electric cooperative, consumers power district or any group or combination acting as a unit;
(6) "Power generation facility," a facility with one power unit that generates electricity with a nameplate capacity of no less than five hundred megawatts;
(7) "Project," the construction of a new agricultural processing facility or a new business facility at a single site;
(8) "Project cost," the amount paid in money, credits, property, or other money's worth for a project;
(9) "Secretary," the secretary of the Department of Revenue and Regulation.

Source: SL 1991, ch 105, § 1; SL 1994, ch 101, § 1; SL 1994, ch 351, § 25; SL 1997, ch 70, § 1; SL 2003, ch 272, § 82; SL 2005, ch 78, § 1; SL 2005, ch 79, § 1; SL 2006, ch 52, § 1.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-45b > Statute-10-45b-1

10-45B-1. Definitions. Terms used in this chapter mean:
(1) "Construction date," the first date earth is excavated for the purpose of constructing a project;
(2) "Department," the Department of Revenue and Regulation;
(3) "Nameplate capacity," the number of kilowatts a power unit can produce according to the nameplate assigned to the power unit generator by the manufacturer;
(4) "New agricultural processing facility," a new building or structure, or the expansion of an existing building or structure, the construction of which is subject to contractors' excise tax pursuant to chapter 10-46A or 10-46B. A new agricultural processing facility is any new building or structure, or the expansion of an existing building or structure, constructed for the initial or subsequent processing of any form of agricultural commodity, product, or by-product. A new agricultural processing facility does not include any building or structure constructed for raising or feeding of livestock;
(5) "Person," any individual, firm, copartnership, joint venture, association, limited liability company, limited liability partnership, corporation, estate, trust, business trust, receiver, unit of government, political subdivision of any state, rural electric cooperative, consumers power district or any group or combination acting as a unit;
(6) "Power generation facility," a facility with one power unit that generates electricity with a nameplate capacity of no less than five hundred megawatts;
(7) "Project," the construction of a new agricultural processing facility or a new business facility at a single site;
(8) "Project cost," the amount paid in money, credits, property, or other money's worth for a project;
(9) "Secretary," the secretary of the Department of Revenue and Regulation.

Source: SL 1991, ch 105, § 1; SL 1994, ch 101, § 1; SL 1994, ch 351, § 25; SL 1997, ch 70, § 1; SL 2003, ch 272, § 82; SL 2005, ch 78, § 1; SL 2005, ch 79, § 1; SL 2006, ch 52, § 1.


State Codes and Statutes

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-45b > Statute-10-45b-1

10-45B-1. Definitions. Terms used in this chapter mean:
(1) "Construction date," the first date earth is excavated for the purpose of constructing a project;
(2) "Department," the Department of Revenue and Regulation;
(3) "Nameplate capacity," the number of kilowatts a power unit can produce according to the nameplate assigned to the power unit generator by the manufacturer;
(4) "New agricultural processing facility," a new building or structure, or the expansion of an existing building or structure, the construction of which is subject to contractors' excise tax pursuant to chapter 10-46A or 10-46B. A new agricultural processing facility is any new building or structure, or the expansion of an existing building or structure, constructed for the initial or subsequent processing of any form of agricultural commodity, product, or by-product. A new agricultural processing facility does not include any building or structure constructed for raising or feeding of livestock;
(5) "Person," any individual, firm, copartnership, joint venture, association, limited liability company, limited liability partnership, corporation, estate, trust, business trust, receiver, unit of government, political subdivision of any state, rural electric cooperative, consumers power district or any group or combination acting as a unit;
(6) "Power generation facility," a facility with one power unit that generates electricity with a nameplate capacity of no less than five hundred megawatts;
(7) "Project," the construction of a new agricultural processing facility or a new business facility at a single site;
(8) "Project cost," the amount paid in money, credits, property, or other money's worth for a project;
(9) "Secretary," the secretary of the Department of Revenue and Regulation.

Source: SL 1991, ch 105, § 1; SL 1994, ch 101, § 1; SL 1994, ch 351, § 25; SL 1997, ch 70, § 1; SL 2003, ch 272, § 82; SL 2005, ch 78, § 1; SL 2005, ch 79, § 1; SL 2006, ch 52, § 1.