South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-45-103 — Application for extension permit--Permit nontransferable
Any business desiring an extension pursuant to §§ 10-45-99 to 10-45-107 , inclusive, shall apply for 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 entitling the applicant to an extension as provided by §§ 10-45-99 to 10-45-107 , inclusive. The permit or extension is not assignable or transferable.
Source: official text