Contractor to post excise tax license number with building permit for a realty improvement contract.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Alternate Realty Improvement Contractor's Excise Tax
  5. Contractor to post excise tax license number with building permit for a realty improvement contract.

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10-46B-10.1. Contractor to post excise tax license number with building permit for a realty improvement contract.

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

The provisions of §10-46A-12.1 and this section do not require a building permit if the political subdivision where the realty improvement is located does not require a building permit.

Source: SL 1989, ch 115, §2.


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