S.D. Codified Laws § 10-64-4
Current through the 2024 Legislative Session
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.
SDCL 10-64-4