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Statutes > South Dakota Laws > Title 10 - TAXATION > Chapter 45B - Tax Refunds For Construction Of Agricultural Processing And New Business Facilities > Section 10-45B-9 - Payment of withheld portion of refund.

STATE STATUTES & CODES

SOUTH DAKOTA STATUTES AND CODES

Section 10-45B-9 - Payment of withheld portion of refund.

10-45B-9. Payment of withheld portion of refund. The amounts withheld by the department in accordance with § 10-45B-8 shall be retained until the project has been completed and the claimant has met all the conditions of § 10-45B-2.2, at which time all sums retained shall be paid to claimant.

Source: SL 1991, ch 105, § 8; SL 2005, ch 78, § 10; SL 2010, ch 61, § 16.

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