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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 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 if registration 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 ยง 10-45C-9--Requirements--Tolling of statute of limitations.
- § 10-45C-13 Provisions applicable to taxes due from seller in capacity as seller.
- § 10-45C-14 , 10-45C-15. Repealed.
- § 10-45C-16 Repealed.
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