South Dakota Codified Laws
Chapter 34A - Gas And Electric Utilities Regulation
Section 49-34A-85 - Amount of refund.

49-34A-85. Amount of refund.
The amount of the tax refund shall be one hundred percent of the contractor's excise taxes attributed to the project cost, excluding any associated transmission facilities.

Source: SL 2001, ch 257, ยง6.

Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 49 - Public Utilities and Carriers

Chapter 34A - Gas And Electric Utilities Regulation

Section 49-34A-1 - Definition of terms.

Section 49-34A-2 - Service required of utilities.

Section 49-34A-2.1 - Refusal of service without permission of commission prohibited--Exceptions--Violation as petty offense--Separate offenses.

Section 49-34A-3 - Unreasonable preferences and prejudices prohibited--Violation as petty offense--Separate offenses.

Section 49-34A-4 - Regulatory powers of commission--Rules.

Section 49-34A-5 - Municipal authority terminated.

Section 49-34A-6 - Rates to be reasonable and just--Regulation by commission.

Section 49-34A-7 - System of accounts.

Section 49-34A-8 - Criteria for determination of rates by commission.

Section 49-34A-8.1 - Policy to alleviate financial burden of pricing structure.

Section 49-34A-8.2 - Incentive rates for improved performance and efficiency.

Section 49-34A-8.3 - Business development rates--Public interest exception.

Section 49-34A-8.4 - Burden on public utility to establish criteria for determination of rates.

Section 49-34A-9 - Deviation from schedules of rates and charges prohibited--Violation as petty offense--Separate offenses.

Section 49-34A-10 - Tariffs and schedules filed by utilities--Public inspection.

Section 49-34A-11 - Burden of proving reasonableness of rates.

Section 49-34A-12 - Change in rates--Notice to commission and affected customers.

Section 49-34A-13 - Hearing on rate changes.

Section 49-34A-13.1 - Persons permitted to appear before commission or submit comments--Disclosure of identity and interest--Party status controlled by statutes and rules.

Section 49-34A-14 - Suspension of proposed rate or practice pending hearing--Time.

Section 49-34A-16 - Delay in effectuation of suspended rate schedule pending disposition of previously filed changes--Time--Violation as petty offense--Separate offenses.

Section 49-34A-17 - Implementation of proposed practice, proposed rate, or lower rate--Rate design--Accounts of customer payments--Refund of excess--Time limit.

Section 49-34A-19 - Costs and revenue considered in determining rates--Acquisition cost of property as alternative--Projected income and expenses.

Section 49-34A-19.1 - Separate accounts required for nonutility business--Profits and losses considered by commission.

Section 49-34A-19.2 - Disallowance for rate purposes of unreasonable profits of affiliates in sales or services to utility.

Section 49-34A-20 - Rate increases not required to prevent competition.

Section 49-34A-21 - Determination of rates--Order--Maximum rate--Classification adjustment.

Section 49-34A-22 - Future rate reduction or credit as alternative to refund of excess charges pending determination on increases.

Section 49-34A-23 - Action by commission for refund of excess charges pending determination on increase--Costs recovered--Limitation of actions.

Section 49-34A-24 - Municipal taxes on utilities passed on to customers.

Section 49-34A-25 - Automatic adjustment of rates for changes in energy, fuel and gas costs, ad valorem taxes paid or commission approved fuel incentives--Revised rate schedule filed by utility--Filing of bond if commission orders--Order of commissio...

Section 49-34A-25.1 - Approval of tariff mechanisms for automatic annual adjustment of charges for jurisdictional costs of new or modified transmission facilities.

Section 49-34A-25.2 - Approval, rejection, or modification of certain tariffs--Notice and hearing.

Section 49-34A-25.3 - Filing for annual rate adjustments--Contents.

Section 49-34A-25.4 - Standards for approval of annual rate adjustments.

Section 49-34A-26 - Investigation of rates or services by commission--Notice--Action.

Section 49-34A-27 - Standards, classifications, regulations or practices fixed by commission--Measuring devices--Quality control--Filing with commission.

Section 49-34A-29 - Issue of security or assumption of liability by utility prohibited unless authorized by commission.

Section 49-34A-30 - Short-term obligations permitted without commission approval--Maximum outstanding.

Section 49-34A-31 - Prompt disposition of applications on securities and obligations--Continuance.

Section 49-34A-32 - Findings required to permit issue of securities or assumption of obligation.

Section 49-34A-33 - Order permitting issue of securities or assumption of obligations--Supplemental orders.

Section 49-34A-34 - Application of security or proceeds in contravention of order prohibited unless commission consents.

Section 49-34A-35 - Sale, lease, disposition, purchase, merger, or consolidation prohibited unless authorized by commission--Certain transactions excepted.

Section 49-34A-36 - Investigation of proposed disposition of property--Time for decision.

Section 49-34A-37 - Purchase of voting stock in other utilities prohibited without commission's consent--Violation as petty offense--Separate offenses.

Section 49-34A-39 - Investigation of condition of public utilities--Hearings.

Section 49-34A-40 - Commission access to utility premises to examine, test and inspect--Utility's right to representation--Utilities to cooperate and assist.

Section 49-34A-41 - Order for production of utility books and records--Out-of-state records.

Section 49-34A-42 - Electric utility's exclusive rights in assigned service area--Connecting facilities in another area.

Section 49-34A-43 - Boundaries of assigned service areas--Contracts between utilities--Service areas within municipalities.

Section 49-34A-44 - Maps of service areas to be filed by electric utilities--Boundaries assigned by commission order--Adjustment of intertwined service areas--Protest of assigned service areas.

Section 49-34A-45 - Payments to municipality from revenues of cooperative providing electric service within municipality.

Section 49-34A-46 - Payments to municipality owning electric system from revenues of electric utility operating within municipality.

Section 49-34A-47 - Time of payments to municipality.

Section 49-34A-48 - Electric utility's right to continue service in area annexed to municipality.

Section 49-34A-49 - Municipal offer to purchase electric facilities in annexed area.

Section 49-34A-50 - Purchase price for electric facilities in area annexed by municipality.

Section 49-34A-51 - Application for determination by commission of price for municipal purchase of electric facilities in annexed area.

Section 49-34A-52 - Acknowledgment by utility of municipal offer to purchase facilities in annexed area--Obligations of parties.

Section 49-34A-53.1 - Purchase of facilities in territory annexed after July 1, 1975--Time limit--Determination of gross revenue.

Section 49-34A-54 - Purchase by utility of areas disannexed by municipality.

Section 49-34A-55 - Sale or exchange of rights and property allowed between municipalities and utilities.

Section 49-34A-56 - Large new customers not required to take service from assigned utility--Notice and hearing by commission--Factors considered.

Section 49-34A-57 - Extension of lines to serve utility's or municipality's own property.

Section 49-34A-58 - Adequacy of service determined by commission--Notice and hearing--Order to correct inadequacy--Transfer of rights on failure to comply.

Section 49-34A-59 - Notice and hearing on violation of service area provisions--Time for decision.

Section 49-34A-61 - Burden of proof on party seeking to modify or vacate commission order.

Section 49-34A-61.1 - Rehearings--Application--Grant or refusal--Time--Orders not stayed unless commission directs.

Section 49-34A-62 - Parties entitled to rehearings and appeals--Procedure.

Section 49-34A-65 - Bond required when stay or suspension granted--Other security in addition or in lieu--Refund of increase not allowed on appeal.

Section 49-34A-66 - Violation of law or commission order--Civil penalty.

Section 49-34A-67 - Each violation or day's continuation as separate offense.

Section 49-34A-68 - Penalties cumulative--Single action does not bar other remedies.

Section 49-34A-69 - Commission to refer violations to attorney general.

Section 49-34A-70 - Preference on calendar for proceedings under chapter.

Section 49-34A-72 - Commission participation in federal proceedings--Recovery of expenses.

Section 49-34A-73 - Phase in rate plan for rate increases due to plant additions.

Section 49-34A-73.1 - Plant additions defined.

Section 49-34A-74 - Approval of phase in rate plan--Conditions.

Section 49-34A-75 - Review of reasonableness of rates under phase in rate plan--Adjustment.

Section 49-34A-76 - Filing of general rate case after end of phase in rate plan--Exception.

Section 49-34A-77 - Filing fee for phase in rate plan.

Section 49-34A-78 - Nonapproval of application for phase in rate plan.

Section 49-34A-79 - Public or electric utilities authorized to remove certain obstructions.

Section 49-34A-80 - Certain commercial small power production facilities subject to 49-34A-80 to 49-34A-92.

Section 49-34A-82 - Definitions.

Section 49-34A-83 - Refund or credit of certain taxes for construction of certain power production facilities.

Section 49-34A-84 - Requirements for refund.

Section 49-34A-85 - Amount of refund.

Section 49-34A-86 - Application for refund--Refund claim not assignable--Exception.

Section 49-34A-87 - Secretary to prescribe form and documentation requirements.

Section 49-34A-88 - Deadline for submitting claim for refund--Department to withhold percentage of refund.

Section 49-34A-89 - Withheld amounts paid at completion of project.

Section 49-34A-90 - Fraudulent claim--Refunded sums constitute lien in favor of state.

Section 49-34A-91 - Right to hearing on denial of refund claim.

Section 49-34A-92 - Promulgation of rules.

Section 49-34A-93 - Implementation of and compliance with certain federal energy acts.

Section 49-34A-94 - Renewable electricity and recycled energy defined.

Section 49-34A-95 - Renewable energy credits for electricity authorized.

Section 49-34A-96 - Promulgation of rules regarding renewable energy credit system.

Section 49-34A-97 - Approval of tariff mechanisms for automatic annual adjustment of charges for environmental improvements.

Section 49-34A-98 - Approval, rejection, or modification of certain electric service tariffs.

Section 49-34A-99 - Annual rate adjustment filings for certain electric service tariffs.

Section 49-34A-100 - Approval, rejection, or modification of annual rate adjustment.

Section 49-34A-101 - State renewable, recycled, and conserved energy objective established.

Section 49-34A-102 - Qualifications for meeting renewable, recycled, and conserved energy objective.

Section 49-34A-103 - Calculation of amount of electricity from renewable, recycled, and conserved energy source.

Section 49-34A-104 - Evaluation of use as reasonable and cost effective.

Section 49-34A-105 - Annual reports concerning renewable, recycled, and conserved energy objective.

Section 49-34A-106 - Purchase and retirement of renewable energy and recycled energy credits.

Section 49-34A-107 - Separation and protection of assets of gas and electric utilities.

Section 49-34A-108 - Electric utility to file rates for purchases of electricity produced by small renewable power facilities.

Section 49-34A-109 - Definitions.

Section 49-34A-110 - Responsibility for safety and reliability of farm tap distribution system.

Section 49-34A-111 - Liability of farm tap service provider.

Section 49-34A-116 - Electric vehicle charging station--Electric utility--Exception.