South Dakota Statutes
§ 10-46B-10.1 — Contractor to post excise tax license number with building permit for a realty improvement contract.
South Dakota § 10-46B-10.1
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-46BALTERNATE REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX
This text of South Dakota § 10-46B-10.1 (Contractor to post excise tax license number with building permit for a realty improvement contract.) 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 § 10-46B-10.1 (2026).
Text
A contractor shall post his excise tax license number assigned pursuant to this chapter with the building permit for a realty improvement contract. The 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.
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Legislative History
SL 1989, ch 115, § 2.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-46B-10.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46B-10.1.