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

SDCL § 10-46B-10.1 — under ALTERNATE REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX.

SDCL § 10-46B-10.1

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.