SDCL § 10-45C-12 — Effectiveness of provisions of § 10-45C-9--Requirements--Tolling of statute of limitations

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.