<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-64-3 - Declaratory judgment action against out-of-state seller. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039709Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039709SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039709CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039709Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039709DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2039709Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039709000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039709SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039709SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2039709Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-64-3"><span class="s2039709SENU">10-64-3</span></a><span xml:space="preserve" class="s2039709SENU">. </span><span class="s2039709CL">Declaratory judgment action against out-of-state seller.</span></p><p dir="ltr" class="s2039709Normal-000000"><span xml:space="preserve" class="s2039709DefaultParagraphFont">Notwithstanding any other provision of law, and whether or not the state initiates an audit or other tax collection procedure, the state may bring a declaratory judgment action under chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=21-24"><span class="s2039709DefaultParagraphFont">21-24</span></a><span xml:space="preserve" class="s2039709DefaultParagraphFont"> in any circuit court against any person the state believes meets the criteria of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-64-2"><span class="s2039709DefaultParagraphFont">10-64-2</span></a><span xml:space="preserve" class="s2039709DefaultParagraphFont"> to establish that the obligation to remit sales tax is applicable and valid under state and federal law. The circuit court shall act on this declaratory judgment action as expeditiously as possible and this action shall proceed with priority over any other action presenting the same question in any other venue.</span></p><p dir="ltr" class="s2039709Normal-000001"><span class="s2039709DefaultParagraphFont">In this action, the court shall presume that the matter may be fully resolved through a motion to dismiss or a motion for summary judgment. However, if these motions do not resolve the action, any discovery allowed by the court may not exceed the provisions of subdivisions 15-6-73(2) and (4).</span></p><p dir="ltr" class="s2039709Normal-000001"><span xml:space="preserve" class="s2039709DefaultParagraphFont">The provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-34"><span class="s2039709DefaultParagraphFont">10-59-34</span></a><span class="s2039709DefaultParagraphFont">, along with any other provisions authorizing attorney's fees, do not apply to any action brought pursuant to this chapter or any appeal from any action brought pursuant to this chapter.</span></p><p dir="ltr" class="s2039709Normal-000001"><span xml:space="preserve" class="s2039709DefaultParagraphFont">No declaratory judgment action may be initiated pursuant to this section or this chapter at any time after September 12, 2018. </span></p><p dir="ltr" class="s2039709Normal"><span xml:space="preserve" class="s2039709000002"> </span></p><p dir="ltr" class="s2039709Normal"><span class="s2039709SCL">Source:</span><span xml:space="preserve" class="s2039709SCL-000003"> SL 2016, ch 70, § 2, eff. May 1, 2016; SL 2018 (SS), ch 2, § 2, eff. Sept. 12, 2018.</span></p></div></body></html>