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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45C - Uniform Sales And Use Tax Administration Act
§ 10-45C-10 Assessment for uncollected tax prohibited for period seller not registered if registration occurs as required.
Universal Citation: SD Codified L § 10-45C-10 (2017)
10-45C-10. Assessment for uncollected tax prohibited for period seller not registered if registration occurs as required. The provisions of § 10-45C-9 preclude assessment for any uncollected or unpaid sales or use tax, penalty, or interest for sales made during the period the seller was not registered in the state, if registration occurs within twelve months of the date the state is found in compliance with the Streamlined Sales and Use Tax Agreement.
Source: SL 2005, ch 81, § 2.
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