Section 10-6-35.20 - Tax credit allowed for system producing ethyl alcohol fuel--Fuel for resale excluded. - South Dakota Statutes

10-6-35.20. Tax credit allowed for system producing ethyl alcohol fuel--Fuel for resale excluded. An owner of real property is entitled to a property tax assessment credit for a renewable energy resource system that produces ethyl alcohol for use as fuel. Such fuel may be consumed anywhere subject to the limitation provided for in § 10-6-35.10.

Source: SL 1980, ch 84, § 5.