Section 10-46C-6 - Permit required for new or expanded facility tax rate--Application. - South Dakota Statutes

10-46C-6. Permit required for new or expanded facility tax rate--Application. A person may pay the contractor's excise tax pursuant to § 10-46C-4 if the person applies for and obtains a permit from the secretary at least thirty days prior to commencement of the project. The application for a permit shall be submitted on a form prescribed by the secretary. A separate application shall be made and submitted for each project. Upon approval of the application, the secretary shall issue a permit to the applicant. The permit is not assignable or transferable except as collateral or security pursuant to chapter 57A-9.

Source: SL 2002, ch 65, § 6.