{"data":{"id":"us-sd/sdcl-10-45c-12","jurisdiction":"us-sd","citation":"SDCL § 10-45C-12","heading":"Effectiveness of provisions of § 10-45C-9--Requirements--Tolling of statute of limitations.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-45C. UNIFORM SALES AND USE TAX ADMINISTRATION ACT"],"source_url":"https://sdlegislature.gov/Statutes/10-45C-12","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"7b2fbd5e9533c11960c752a2ef318b0883302fba43d3fb9c92bca60322d6364e","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45c-11","next":"us-sd/sdcl-10-45c-13"},"notice":"GroundRules: Original legal text. Not legal advice."}