South Dakota Statutes

§ 10-45-103 — Application for extension permit--Permit nontransferable.

South Dakota·Title 10 TAXATION·Ch. 10-43 RETAIL SALES AND SERVICE TAX
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.

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South Dakota § 10-45-103 (Application for extension permit--Permit nontransferable.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 2001, ch 57, § 6.

Nearby Sections

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