§ 49-34A-85 Amount of refund.

SD Codified L § 49-34A-85 (2019) (N/A)
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49-34A-85. Amount of refund. The amount of the tax refund shall be one hundred percent of the contractor's excise taxes attributed to the project cost, excluding any associated transmission facilities.

Source: SL 2001, ch 257, § 6.