10-45C-12. Effectiveness of provisions of §10-45C-9--Requirements--Tolling of statute of limitations.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. Source: SL 2005, ch 81, §4.
South Dakota Legal Code