South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:01 - Administration
Chapter 64:01:01 - Administration of department
Section 64:01:01:29 - New facilities refund or delay in payment - Commencement of project

Universal Citation: SD Admin Rules 64:01:01:29

Current through Register Vol. 50, page 114, March 25, 2024

For purposes of qualifying for a refund or delay in payment of tax under SDCL chapter 10-45, chapter 10-45 B, chapter 10-46 C, or SDCL 49-34A-80 to 49-34A-92, inclusive, commencement of the project means:

(1) The first date earth is excavated for the purposes of constructing a project in the case of new construction or the expansion of an existing building or structure;

(2) The beginning of modification or preparation of an existing facility for installation of production equipment; or

(3) The delivery of production equipment to the purchaser if prior preparation is not required.

General Authority: SDCL 10-45-47.1(3), 10-45-103, 10-45B-12, 10-46-35.1(3), 10-46C-8(3), 49-34A-92.

Law Implemented: SDCL 10-45-103, 10-45B-6, 10-46C-6, 49-34A-80, 49-34A-81, 49-34A-86.

Disclaimer: These regulations may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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