South Dakota Statutes

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

South Dakota § 10-45-103
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-43RETAIL SALES AND SERVICE TAX

This text of South Dakota § 10-45-103 (Application for extension permit--Permit nontransferable.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.D. Codified Laws § 10-45-103 (2026).

Text

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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Legislative History

SL 2001, ch 57, § 6.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-45-103, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-103.