South Dakota Statutes

§ 10-64-7 — Obligation to remit tax after injunction lifted or dissolved.

South Dakota § 10-64-7
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-62COLLECTION OF SALES TAXES FROM OUT-OF-STATE SELLERS

This text of South Dakota § 10-64-7 (Obligation to remit tax after injunction lifted or dissolved.) 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 § 10-64-7 (2026).

Text

If an injunction provided by this chapter is lifted or dissolved, as to a defendant in an action initiated by the state pursuant to § 10-64-3 , the state shall assess and apply the obligation established in § 10-64-2 from that date forward.

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Legislative History

SL 2016, ch 70, § 6, eff. May 1, 2016; SL 2018 (SS), ch 2, § 5, eff. Sept. 12, 2018.

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Bluebook (online)
South Dakota § 10-64-7, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-64-7.