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§ 10-46B-10.1 Contractor to post excise tax license number with building permit for a realty improvement contract.

SD Codified L § 10-46B-10.1 (2019) (N/A)
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10-46B-10.1. Contractor to post excise tax license number with building permit for a realty improvement contract. 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.

Source: SL 1989, ch 115, § 2.

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§ 10-46B-10 Contractors may list excise and use taxes as separate line item on contracts and bills.
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§ 10-46B-11 Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt.