South Dakota Statutes
§ 10-46-18 — Delivery in state as prima facie evidence of sale for use in state.
For the purpose of the proper administration of this chapter and to prevent the evasion of the tax, evidence that tangible personal property or any product transferred electronically was sold by any person for delivery in this state shall be prima facie evidence that the tangible personal property or the product transferred electronically was sold for use in this state.
Free access — add to your briefcase to read the full text and ask questions with AI
South Dakota § 10-46-18 (Delivery in state as prima facie evidence of sale for use in state.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1939, ch 276, § 5; SDC Supp 1960, § 57.4305; SL 2008, ch 51, § 50.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.