SDCL § 10-64-7: Obligation to remit tax after injunction lifted or dissolved.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-64. COLLECTION OF SALES TAXES FROM OUT-OF-STATE SELLERS
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.
Collected 2026-09-03T15:18:56Z. Source file · JSON