SDCL § 10-46B-10.1: Contractor to post excise tax license number with building permit for a realty improvement contract.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-46B. ALTERNATE REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX
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.
Collected 2026-09-03T15:18:56Z. Source file · JSON