Absent the seller's fraud or intentional misrepresentation of a material fact, the provisions of § 10-45C-9 are fully effective, if the seller remains registered and continues payment or collection and remittance of applicable sales or use taxes for a period of at least thirty-six months from the date of the seller's original registration. The state's statute of limitations applicable to asserting a tax liability is tolled during this thirty-six month period.
S.D. Codified Laws § 10-45C-12
Effectiveness of provisions of § 10-45C-9--Requirements--Tolling of statute of limitations
Known as the Uniform Sales and Use Tax Administration Act
The act spans §§ 10-45C-1 to 10-45C-9 (15 sections).
Source: SL 2005, ch 81, § 4.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.