South Dakota Codified Laws 10-64-4. Injunction during pendency of declaratory judgment action
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.
Terms Used In South Dakota Codified Laws 10-64-4
- Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
- Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
Source: SL 2016, ch 70, § 3, eff. May 1, 2016; SL 2018 (SS), ch 2, § 3, eff. Sept. 12, 2018.