Section 10-46D-4 - Refunds on production costs exceeding two hundred fifty thousand dollars. - South Dakota Statutes

10-46D-4. Refunds on production costs exceeding two hundred fifty thousand dollars. If the project cost for a production exceeds two hundred fifty thousand dollars in taxable costs, the refund shall be one hundred percent of the taxes attributed to the taxable project costs in excess of two hundred fifty thousand dollars. (This section is repealed on June 30, 2011 pursuant to SL 2006, ch 57, § 13.)

Source: SL 2006, ch 57, § 4.