Section 10-45B-2 - Refund or credit for contractors' excise taxes on construction of agriculturalprocessing facility and for sales or use taxes on equipment.
10-45B-2. Refund or credit for contractors' excise taxes on construction of agricultural processing facility and for sales or use taxes on equipment. As provided in this chapter, any person holding a permit issued pursuant to § 10-45B-6 may apply for and obtain a refund or credit for contractors' excise taxes imposed and paid under the provisions of chapter 10-46A for the construction of a new agricultural processing facility and for sales or use taxes imposed and paid by such person under the provisions of chapters 10-45 and 10-46 for the purchase or use of agricultural processing equipment.
Source: SL 1991, ch 105, § 2; SL 1994, ch 101, § 2; SL 1997, ch 70, § 2; SL 2010, ch 61, § 1.