2006 Session Laws Chapter 56

ENTITLED, An Act to eliminate the requirement for a signature on certain tax applications.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:

Section 1. That § 10-46B-13 be amended to read as follows:

10-46B-13. Every contractor or person engaging in a business in this state whose receipts are subject to tax under this chapter shall file with the Department of Revenue and Regulation an application for a contractor's excise tax license. Every application shall be made upon a form prescribed by the secretary of revenue and regulation and shall set forth the name under which the applicant transacts or intends to transact business, the location of ~~his~~ the applicant's place or places of business, and such other information as the secretary of revenue and regulation may require. The application shall be signed by the owner, if a natural person; in the case of an association or partnership, by a member or partner thereof; or in the case of a corporation, by an executive officer thereof or some person specifically authorized by the corporation to sign the application, to which shall be attached the written evidence of his authority.

Section 2. That § 10-46A-15 be amended to read as follows:

10-46A-15. Every contractor or person engaging in a business in this state whose receipts are subject to tax under this chapter shall file with the Department of Revenue and Regulation an application for a contractor's excise tax license. Every application shall be made upon a form prescribed by the secretary of revenue and regulation and shall set forth the name under which the applicant transacts or intends to transact business, the location of ~~his~~ the applicant's place or places of business, and such other information as the secretary of revenue and regulation may require. The application shall be signed by the owner, if a natural person; in the case of an association or partnership, by a member or partner thereof; or in the case of a corporation, by an executive officer thereof or some person specifically authorized by the corporation to sign the application, to which shall be attached the written evidence of his authority.