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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 46A - Realty Improvement Contractor's Excise Tax
§ 10-46A-12.2 When building permit not required.
Universal Citation: SD Codified L § 10-46A-12.2 (2017)
10-46A-12.2. When building permit not required. The provisions of §§ 10-46A-12.1 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, § 3.
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