50:02:01:10Costs of work performed by other political

subdivisions. Costs for work performed under arrangements between political subdivisions, limited to the actual costs of the performing political subdivision, are eligible costs. State and local taxes on such arrangements are ineligible costs.

Source: SL 1975, ch 16, § 1; 12 SDR 151, 12 SDR 154, effective July 1, 1986.