Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 46A - Realty Improvement Contractor's Excise Tax > Section 10-46A-12.2 - When building permit not required.

Section 10-46A-12.2 - When building permit not required.

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.