South Dakota Statutes
§ 10-47B-57 — Application for out
Any person who desires to collect the tax imposed by this chapter as a supplier and who meets the definition of an out - of - state supplier may obtain an out - of - state supplier's license. Application for or possession of an out - of - state supplier's license is voluntary. However, application for the license constitutes a surrender of jurisdiction to this state and its courts for purposes of the collection and administration of the fuel excise tax imposed by this chapter.
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Legislative History
SL 1995, ch 71, § 57.
Nearby Sections
15
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