South Dakota Statutes

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

South Dakota·Title 10 TAXATION·Ch. 10-62 COLLECTION OF SALES TAXES FROM OUT-OF-STATE SELLERS
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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South Dakota § 10-64-7 (Obligation to remit tax after injunction lifted or dissolved.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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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