Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 45B - Tax Refunds For Construction Of Agricultural Processing And New Business Facilities > Section 10-45B-2.4 - Applicability of chapter to projects with construction date before January 1, 2010.

Section 10-45B-2.4 - Applicability of chapter to projects with construction date before January 1, 2010.

10-45B-2.4. Applicability of chapter to projects with construction date before January 1, 2010. The provisions of this chapter in effect prior to January 1, 2010, apply to any project where the construction date was before January 1, 2010.

Source: SL 2010, ch 61, § 9.