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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46B-14

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 , § 5; 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. 10-46A-13 · Personal liability of officers, managers, or partners of…
  2. 10-46A-14 · Restriction on application of rate increase
  3. 10-46A-15 · Contractor's excise tax license required--Application
  4. 10-46A-16 · Issuance of license--Assignment prohibited
  5. 10-46A-17 · Refusal to issue license for failure to pay tax--Bond
  6. 10-46A-18 · Exemption for floor laying
  7. 10-46A-19 · Promulgation of rules
  8. 10-46B-1 · Tax imposed on receipts from certain realty improvement…
  9. 10-46B-2 · Prime contractors and subcontractors subject to tax
  10. 10-46B-3 · Total contract price as basis of tax
  11. 10-46B-4 · Gross receipts defined--Items not deductible
  12. 10-46B-5 · Improvement without contract taxable when sold within four…
  13. 10-46B-6 · Administration of tax--Sales tax provisions applicable
  14. 10-46B-7 · Report and payment of tax
  15. 10-46B-8 · 10-46B-8. Repealed by SL 2017, ch 66, § 3
  16. 10-46B-9 · Municipal tax on contractors--Rate--Restitution
  17. 10-46B-10 · Contractors may list excise and use taxes as separate line…
  18. 10-46B-11 · Personal liability of officers, managers, or partners of…
  19. 10-46B-12 · Prospective application of increases in tax
  20. 10-46B-13 · Contractor's excise tax license required--Application
  21. 10-46B-14 · Issuance of license--Assignment prohibited
  22. 10-46B-15 · Refusal to issue license for failure to pay tax--Bond
  23. 10-46B-16 · Exemption for floor laying
  24. 10-46B-17 · Allocation of certain revenues to water and environment fund
  25. 10-46B-18 · Promulgation of rules
  26. 10-46C-1 · 10-46C-1. Repealed by SL 2014, ch 63, § 1
  27. 10-46C-2 · 10-46C-2. Repealed by SL 2003, ch 49, § 5
  28. 10-46C-3 · 10-46C-3 to 10-46C-11. Repealed by SL 2014, ch 63, §§ 2 to 10
  29. 10-46D-1 · 10-46D-1 to 10-46D-12. Repealed by SL 2006, ch 57, § 13,…
  30. 10-46E-1 · Gross receipts tax imposed--Farm machinery, attachment…
  31. 10-46E-2 · Tax imposed on use, storage, and consumption of farm…
  32. 10-46E-3 · Tax imposed on use, storage, and consumption of farm…
  33. 10-46E-4 · Farm machinery defined
  34. 10-46E-5 · Farm machinery, attachment units, and irrigation equipment…
  35. 10-46E-6 · Tax collection and administration
  36. 10-46E-7 · Filing of returns and payment of tax due
  37. 10-46E-8 · Application of chapters 10-45 and 10-46
  38. 10-46E-9 · Revenue deposited in general fund
  39. 10-46E-10 · Rental of fertilizer and pesticide devices…
  40. 10-46E-11 · Promulgation of rules
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