{"data":{"id":"us-sd/sdcl-10-46a-12.2","jurisdiction":"us-sd","citation":"SDCL § 10-46A-12.2","heading":"When building permit not required.","body":"The provisions of §§ 10-46A-12.1 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-12.2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"4a1b799c4e1c93b6f0f78cb7f154f05d595144a44f2aa0968ceeac21a0a1fe31","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46a-12.1","next":"us-sd/sdcl-10-46a-13"},"notice":"GroundRules: Original legal text. Not legal advice."}