South Dakota Statutes
§ 10-47B-57 — Application for out
South Dakota § 10-47B-57
This text of South Dakota § 10-47B-57 (Application for out) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-47B-57 (2026).
Text
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.
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Bluebook (online)
South Dakota § 10-47B-57, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-47B-57.