South Dakota § 10-64-4 - Injunction during pendency of declaratory judgment action.
Full text of South Dakota South Dakota Codified Laws § 10-64-4 — Injunction during pendency of declaratory judgment action., with citation guidance and answers to common questions.
§ 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.
Source: SL 2016, ch 70, § 3, eff. May 1, 2016; SL 2018 (SS), ch 2, § 3, eff. Sept. 12, 2018.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-64-4
What does South Dakota Codified Laws § 10-64-4 cover?
Section 10-64-4 ("Injunction during pendency of declaratory judgment action.") 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 § 10-64-4?
A common citation format is "South Dakota Codified Laws § 10-64-4" (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 § 10-64-4 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.