SDCL § 10-46-72 — Relief from liability for failing to report tax at new rate--Conditions

A retailer is relieved of any liability for failing to report a tax pursuant to this chapter at the new effective rate if the state fails to provide a period of at least thirty days between enactment of the statute providing for a rate change and the effective date of the rate change if:
(1) The retailer reported the tax at the immediately preceding effective rate; and
(2) The retailer's failure to report at the newly effective rate does not extend beyond thirty days after the date of enactment of the new rate.
This section does not apply if the retailer fraudulently failed to report the tax at the new rate.