Contractor to post excise tax license number with building permit for realty improvement project

SDCL § 10-46A-12.1 — under REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX.

SDCL § 10-46A-12.1

A contractor shall post his excise tax license number assigned pursuant to this chapter with the building permit for a realty improvement project. The provisions of this section and 10-46B-10.1 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 , § 1.