South Dakota § 10-64-3 - Declaratory judgment action against out-of-state seller.
Full text of South Dakota South Dakota Codified Laws § 10-64-3 — Declaratory judgment action against out-of-state seller., with citation guidance and answers to common questions.
§ 10-64-3. Declaratory judgment action against out-of-state seller.
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 21-24 in any circuit court against any person the state believes meets the criteria of § 10-64-2 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.
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).
The provisions of § 10-59-34, 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.
No declaratory judgment action may be initiated pursuant to this section or this chapter at any time after September 12, 2018.
Source: SL 2016, ch 70, § 2, eff. May 1, 2016; SL 2018 (SS), ch 2, § 2, eff. Sept. 12, 2018.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-64-3
What does South Dakota Codified Laws § 10-64-3 cover?
Section 10-64-3 ("Declaratory judgment action against out-of-state seller.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-64-3?
A common citation format is "South Dakota Codified Laws § 10-64-3" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-64-3 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.