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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45C - Uniform Sales And Use Tax Administration Act
§ 10-45C-12 Effectiveness of provisions of § 10-45C-9--Requirements--Tolling of statute of limitations.
Universal Citation: SD Codified L § 10-45C-12 (2017)
10-45C-12. Effectiveness of provisions of § 10-45C-9--Requirements--Tolling of statute of limitations. Absent the seller's fraud or intentional misrepresentation of a material fact, the provisions of § 10-45C-9 are fully effective, if the seller remains registered and continues payment or collection and remittance of applicable sales or use taxes for a period of at least thirty-six months from the date of the seller's original registration. The state's statute of limitations applicable to asserting a tax liability is tolled during this thirty-six month period.
Source: SL 2005, ch 81, § 4.
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