Section 10-46D-2 - Refund or credit for sales, use, and excise taxes on productions. - South Dakota Statutes

10-46D-2. Refund or credit for sales, use, and excise taxes on productions. As provided in this chapter, any person holding a permit issued pursuant to § 10-46D-5 may apply for and obtain a refund or credit for sales or use tax imposed and paid by such person under the provisions of chapter 10-45 or 10-46 and contractors' excise taxes imposed and paid under the provisions of chapter 10-46A or 10-46B on the project costs. (This section is repealed on June 30, 2011 pursuant to SL 2006, ch 57, § 13.)

Source: SL 2006, ch 57, § 2.