{"data":{"id":"us-sd/sdcl-10-46a-12.1","jurisdiction":"us-sd","citation":"SDCL § 10-46A-12.1","heading":"Contractor to post excise tax license number with building permit for realty improvement project.","body":"A contractor shall post his excise tax license number assigned pursuant to this chapter with the building permit for a realty improvement project.\nThe 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.","path":["TITLE 10. TAXATION","CHAPTER 10-46A. REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46A-12.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d4b84f9fe8a901c4f194d74c5a98a2b30495227c465a6af74f59ba62b7442bc5","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46a-12","next":"us-sd/sdcl-10-46a-12.2"},"notice":"GroundRules: Original legal text. Not legal advice."}