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  5. 578 N.W.2d 579 (1998)
 

NSP v. SOUTH DAKOTA DEPT. OF REVENUE

Nos. 20319, 20324.

578 N.W.2d 579 (1998)

1998 SD 57

NORTHERN STATES POWER COMPANY, Appellee, v. SOUTH DAKOTA DEPARTMENT OF REVENUE, Appellant.

Supreme Court of South Dakota.

Decided June 3, 1998.

Attorney(s) appearing for the Case

Timothy M. Engel of May, Adam, Gerdes & Thompson, Pierre, for appellee.

Jack C. Magee, Pierre, for appellant.

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...

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