South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-64-7
Obligation to remit tax after injunction lifted or dissolved
Official textsdlegislature.gov
If an injunction provided by this chapter is lifted or dissolved, as to a defendant in an action initiated by the state pursuant to § 10-64-3 , the state shall assess and apply the obligation established in § 10-64-2 from that date forward.
Source: view the official text
In this chapter (8 sections)
- 10-64-1 · Legislative findings
- 10-64-2 · Certain sellers located outside of state required to collect…
- 10-64-3 · Declaratory judgment action against out-of-state seller
- 10-64-4 · Injunction during pendency of declaratory judgment action
- 10-64-5 · Appeal to Supreme Court
- 10-64-6 · Prospective obligation to collect or remit tax
- 10-64-7 · Obligation to remit tax after injunction lifted or dissolved
- 10-64-8 · Procedure for recovery of taxes, penalties, or…