South Dakota Codified Laws 10-47B-57. Application for out-of-state supplier’s license
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Any person who desires to collect the tax imposed by this chapter as a supplier and who meets the definition of an out–of–state supplier may obtain an out–of–state supplier’s license. Application for or possession of an out–of–state supplier’s license is voluntary. However, application for the license constitutes a surrender of jurisdiction to this state and its courts for purposes of the collection and administration of the fuel excise tax imposed by this chapter.
Terms Used In South Dakota Codified Laws 10-47B-57
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
Source: SL 1995, ch 71, § 57.