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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46A-16

Issuance of license--Assignment prohibited

Official textsdlegislature.gov

The secretary of revenue shall grant and issue to each applicant a contractor's excise tax license. A license is not assignable and shall be valid only for the person in whose name it is issued. Any license issued is valid and effective without further payment of fees until canceled or revoked.

Last amended: Source: SL 1989, ch 116 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

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In this chapter (40 sections)
  1. 10-46-71 · Exemption for sale of coins, currency, or bullion
  2. 10-46-72 · Relief from liability for failing to report tax at new…
  3. 10-46-73 · Exemption for nonprofit corporations created for fire…
  4. 10-46-74 · Exemption--Coaches
  5. 10-46-75 · Exemption--Certain services rendered to a partnership
  6. 10-46A-1 · Tax imposed on prime contractor's receipts from realty…
  7. 10-46A-2 · Prime contractors and subcontractors subject to tax
  8. 10-46A-3 · Total contract price as basis of tax--Purchased materials
  9. 10-46A-4 · Gross receipts defined--Items not deductible
  10. 10-46A-5 · Improvement without contract taxable when sold within four…
  11. 10-46A-6 · 10-46A-6. Repealed by SL 1980, ch 100, § 5
  12. 10-46A-7 · Administration of tax--Sales tax provisions applicable
  13. 10-46A-8 · Report and payment of tax
  14. 10-46A-9 · 10-46A-9. Repealed by SL 2017, ch 66, § 2
  15. 10-46A-10 · 10-46A-10. Repealed by SL 1980, ch 100, § 7
  16. 10-46A-11 · Municipal tax on contractors--Rate--Restitution
  17. 10-46A-12 · Contractors may list excise and use taxes as separate line…
  18. 10-46A-13 · Personal liability of officers, managers, or partners of…
  19. 10-46A-14 · Restriction on application of rate increase
  20. 10-46A-15 · Contractor's excise tax license required--Application
  21. 10-46A-16 · Issuance of license--Assignment prohibited
  22. 10-46A-17 · Refusal to issue license for failure to pay tax--Bond
  23. 10-46A-18 · Exemption for floor laying
  24. 10-46A-19 · Promulgation of rules
  25. 10-46B-1 · Tax imposed on receipts from certain realty improvement…
  26. 10-46B-2 · Prime contractors and subcontractors subject to tax
  27. 10-46B-3 · Total contract price as basis of tax
  28. 10-46B-4 · Gross receipts defined--Items not deductible
  29. 10-46B-5 · Improvement without contract taxable when sold within four…
  30. 10-46B-6 · Administration of tax--Sales tax provisions applicable
  31. 10-46B-7 · Report and payment of tax
  32. 10-46B-8 · 10-46B-8. Repealed by SL 2017, ch 66, § 3
  33. 10-46B-9 · Municipal tax on contractors--Rate--Restitution
  34. 10-46B-10 · Contractors may list excise and use taxes as separate line…
  35. 10-46B-11 · Personal liability of officers, managers, or partners of…
  36. 10-46B-12 · Prospective application of increases in tax
  37. 10-46B-13 · Contractor's excise tax license required--Application
  38. 10-46B-14 · Issuance of license--Assignment prohibited
  39. 10-46B-15 · Refusal to issue license for failure to pay tax--Bond
  40. 10-46B-16 · Exemption for floor laying
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