Northern States Power Co. v. South Dakota Department of Revenue

KONENKAMP, Justice.

[¶ 1.] In this appeal, we are asked to decide whether a refund of contractors’ excise and use taxes under SDCL ch 10-45B, must also include interest. Because the statutes in effect at the time clearly required interest on these refunds, we conclude the circuit court ruled correctly in ordering the Department of Revenue to pay interest.

Facts

[¶ 2.] On January 3, 1992, Northern States Power (NSP) filed a New Facilities Refund Application pursuant to SDCL 10-45B-6 for its Pathfinder Combustion Turbine Generator Project. NSP was eligible to claim a refund of part or all sales,…