State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-45b > Statute-10-45b-2-2

10-45B-2.2. Refund pertains only to certain project costs--Permit required. The refund of taxes pursuant to §§ 10-45B-2 and 10-45B-2.1 pertains only to project costs incurred and paid after January 1, 2008, up to and including thirty-six months from the construction date. No refund may be paid unless the person applying for the refund obtains a permit from the secretary as set forth in § 10-45B-6.

Source: SL 2010, ch 61, § 4.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-45b > Statute-10-45b-2-2

10-45B-2.2. Refund pertains only to certain project costs--Permit required. The refund of taxes pursuant to §§ 10-45B-2 and 10-45B-2.1 pertains only to project costs incurred and paid after January 1, 2008, up to and including thirty-six months from the construction date. No refund may be paid unless the person applying for the refund obtains a permit from the secretary as set forth in § 10-45B-6.

Source: SL 2010, ch 61, § 4.