{"data":{"id":"us-sd/sdcl-10-46b-10.1","jurisdiction":"us-sd","citation":"SDCL § 10-46B-10.1","heading":"Contractor to post excise tax license number with building permit for a realty improvement contract.","body":"A contractor shall post his excise tax license number assigned pursuant to this chapter with the building permit for a realty improvement contract.\nThe 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.","path":["TITLE 10. TAXATION","CHAPTER 10-46B. ALTERNATE REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46B-10.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"2a88a4e79b30322f6b80c9ecb66aff59a398c360f9808aaf754368dbfd68f50d","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46b-10","next":"us-sd/sdcl-10-46b-11"},"notice":"GroundRules: Original legal text. Not legal advice."}