South Dakota Statutes

§ 10-46A-16 — Issuance of license--Assignment prohibited.

South Dakota·Title 10 TAXATION·Ch. 10-45D REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX
The secretary of revenue shall grant and issue to each applicant a contractor's excise tax license. A license is not assignable and shall be valid only for the person in whose name it is issued. Any license issued is valid and effective without further payment of fees until canceled or revoked.

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South Dakota § 10-46A-16 (Issuance of license--Assignment prohibited.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 1989, ch 116, § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.

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