<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 10-64-4 - Injunction during pendency of declaratory judgment action. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039710Normal { 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.s2039710SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039710CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039710Normal-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.s2039710DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039710000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039710SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039710SCL-000002 { 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="s2039710Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-64-4"><span class="s2039710SENU">10-64-4</span></a><span xml:space="preserve" class="s2039710SENU">. </span><span class="s2039710CL">Injunction during pendency of declaratory judgment action.</span></p><p dir="ltr" class="s2039710Normal-000000"><span xml:space="preserve" class="s2039710DefaultParagraphFont">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 § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-64-2"><span class="s2039710DefaultParagraphFont">10-64-2</span></a><span xml:space="preserve" class="s2039710DefaultParagraphFont"> 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 § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-64-2"><span class="s2039710DefaultParagraphFont">10-64-2</span></a><span xml:space="preserve" class="s2039710DefaultParagraphFont"> with respect to the particular taxpayer. Except as to a defendant in an action initiated by the state pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-64-3"><span class="s2039710DefaultParagraphFont">10-64-3</span></a><span xml:space="preserve" class="s2039710DefaultParagraphFont">, any injunction imposed by this section is automatically dissolved and lifted on November 1, 2018. </span></p><p dir="ltr" class="s2039710Normal"><span xml:space="preserve" class="s2039710000001"> </span></p><p dir="ltr" class="s2039710Normal"><span class="s2039710SCL">Source:</span><span xml:space="preserve" class="s2039710SCL-000002"> SL 2016, ch 70, § 3, eff. May 1, 2016; SL 2018 (SS), ch 2, § 3, eff. Sept. 12, 2018.</span></p></div></body></html>