Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 46A - REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX
Section 10-46A-12.1 - Contractor to post excise tax license number with building permit for realty improvement project

S.D. Codified Laws § 10-46A-12.1

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Current with legislation signed by the governor on or before 3/6/2024
Section 10-46A-12.1 - Contractor to post excise tax license number with building permit for realty improvement project

A contractor shall post his excise tax license number assigned pursuant to this chapter with the building permit for a realty improvement project.

The provisions of this section and 10-46B-10.1 do not require a building permit if the political subdivision where the realty improvement is located does not require a building permit.

SDCL 10-46A-12.1

SL 1989, ch 115, § 1.