Chapter 64. Collection of Sales Taxes From Out-Of-State Sellers
Index
- SDCL 10-64-1 Legislative Findings
- SDCL 10-64-2 Certain Sellers Located Outside of State Required to Collect and Remit Sales Taxes-Criteria
- SDCL 10-64-3 Declaratory Judgment Action Against Out-Of-State Seller
- SDCL 10-64-4 Injunction During Pendency of Declaratory Judgment Action
- SDCL 10-64-5 Appeal to Supreme Court
- SDCL 10-64-6 Prospective Obligation to Collect Or Remit Tax
- SDCL 10-64-7 Obligation to Remit Tax After Injunction Lifted Or Dissolved
- SDCL 10-64-8 Procedure For Recovery of Taxes, Penalties, Or Interest-Liability of Purchaser For Use Tax Unaffected
- SDCL 10-64-9 [Repealed]