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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 64 - Collection of Sales Taxes From Out-of-State Sellers
§ 10-64-4 Injunction during pendency of declaratory judgment action.
Universal Citation: SD Codified L § 10-64-4 (2017)
10-64-4. Injunction during pendency of declaratory judgment action. The filing of the declaratory judgment action established in this chapter by the state operates as an injunction during the pendency of the action, applicable to each state entity, prohibiting any state entity from enforcing the obligation in § 10-64-2 against any taxpayer who does not affirmatively consent or otherwise remit the sales tax on a voluntary basis. The injunction does not apply if there is a previous judgment from a court establishing the validity of the obligation in § 10-64-2 with respect to the particular taxpayer.
Source: SL 2016, ch 70, § 3, eff. May 1, 2016.
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