{"data":{"id":"us-sd/sdcl-10-45-103","jurisdiction":"us-sd","citation":"SDCL § 10-45-103","heading":"Application for extension permit--Permit nontransferable.","body":"Any business desiring an extension pursuant to §§ 10-45-99 to 10-45-107, inclusive, shall apply for a permit from the secretary at least thirty days prior to commencement of the project. The application for a permit shall be submitted on a form prescribed by the secretary. A separate application shall be made and submitted for each project. Upon approval of the application, the secretary shall issue a permit entitling the applicant to an extension as provided by §§ 10-45-99 to 10-45-107, inclusive. The permit or extension is not assignable or transferable.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-103","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"48be265d41a79555be5cf12fdb4c1d214e7e81c675fbbc655e939d39737f9999","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-102","next":"us-sd/sdcl-10-45-104"},"notice":"GroundRules: Original legal text. Not legal advice."}