10-64-5. Appeal to Supreme Court.
Any appeal from the decision with respect to the cause of action established by this chapter may only be made to the state Supreme Court. The appeal shall be heard as expeditiously as possible.
Source: SL 2016, ch 70, ยง4, eff. May 1, 2016.
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.