South Dakota 45C — Uniform Sales And Use Tax Administration Act
- 10-45C-1 — Definitions.
- 10-45C-2 — Legislative findings.
- 10-45C-3 — Authority to enter agreement.
- 10-45C-4 — Relationship to state law.
- 10-45C-5 — Agreement requirements.
- 10-45C-6 — Cooperating sovereigns.
- 10-45C-7 — Seller and third party liability.
- 10-45C-8 — Short title.
- 10-45C-9 — Seller registering to collect sales and use tax not liable for uncollected tax--Exception.
- 10-45C-10 — Assessment for uncollected tax prohibited for period seller not registered ifregistration occurs as required.
- 10-45C-11 — Provisions not applicable to matters relating to unresolved audits or paid taxes.
- 10-45C-12 — Effectiveness of provisions of § 10-45C-9--Requirements--Tolling of statute oflimitations.
- 10-45C-13 — Provisions applicable to taxes due from seller in capacity as seller.
- 10-45C-14 — Tax relief fund created.
- 10-45C-15 — Revenue received from voluntary retail licensees to be deposited in tax relief fund.
- 10-45C-16 — Effective date of collection allowance.