10-64-4. Injunction during pendency of declaratory judgment action.
The filing of the declaratory judgment action established in this chapter by the state operates as an injunction during the pendency of the action, applicable to each state entity, prohibiting any state entity from enforcing the obligation in §10-64-2 against any taxpayer who does not affirmatively consent or otherwise remit the sales tax on a voluntary basis. The injunction does not apply if there is a previous judgment from a court establishing the validity of the obligation in §10-64-2 with respect to the particular taxpayer. Except as to a defendant in an action initiated by the state pursuant to §10-64-3, any injunction imposed by this section is automatically dissolved and lifted on November 1, 2018.
Source: SL 2016, ch 70, §3, eff. May 1, 2016; SL 2018 (SS), ch 2, §3, eff. Sept. 12, 2018.
Structure South Dakota Codified Laws
Chapter 64 - Collection Of Sales Taxes From Out-Of-State Sellers
Section 10-64-1 - Legislative findings.
Section 10-64-3 - Declaratory judgment action against out-of-state seller.
Section 10-64-4 - Injunction during pendency of declaratory judgment action.
Section 10-64-5 - Appeal to Supreme Court.
Section 10-64-6 - Prospective obligation to collect or remit tax.
Section 10-64-7 - Obligation to remit tax after injunction lifted or dissolved.
Section 10-64-9 - Use of sales taxes collected from sellers located outside of state.