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South Dakota · Through 2026-08-31

SDCL § 10-45C-4: Relationship to state law.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-45C. UNIFORM SALES AND USE TAX ADMINISTRATION ACT

No provision of the agreement authorized by this chapter in whole or part invalidates or amends any provision of the law of this state. Adoption of the agreement by this state does not amend or modify any law of this state. Implementation of any condition of the agreement in this state, whether adopted before, at, or after membership of this state in the agreement, must be by the action of this state.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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