If an injunction provided by this chapter is lifted or dissolved, as to a defendant in an action initiated by the state pursuant to § 10-64-3 , the state shall assess and apply the obligation established in § 10-64-2 from that date forward. Source: SL 2016, ch 70 , § 6, eff. May 1, 2016; SL 2018 (SS), ch 2 , § 5, eff. Sept. 12, 2018.
Obligation to remit tax after injunction lifted or dissolved
SDCL § 10-64-7 — under COLLECTION OF SALES TAXES FROM OUT-OF-STATE SELLERS.
SDCL § 10-64-7