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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 64 - Collection of Sales Taxes From Out-of-State Sellers
§ 10-64-7 Application of obligation after injunction lifted.
Universal Citation: SD Codified L § 10-64-7 (2017)
10-64-7. Application of obligation after injunction lifted. If an injunction provided by this chapter is lifted or dissolved, in general or with respect to a specific taxpayer, the state shall assess and apply the obligation established in § 10-64-2 from that date forward with respect to any taxpayer covered by the injunction.
Source: SL 2016, ch 70, § 6, eff. May 1, 2016.
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