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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45C - Uniform Sales And Use Tax Administration Act
§ 10-45C-11 Provisions not applicable to matters relating to unresolved audits or paid taxes.
Universal Citation: SD Codified L § 10-45C-11 (2017)
10-45C-11. Provisions not applicable to matters relating to unresolved audits or paid taxes. The provisions of § 10-45C-9 do not apply to any seller with respect to any matter or matters for which the seller received notice of the commencement of an audit and the audit is not yet finally resolved, including any related administrative and judicial processes. The provisions of § 10-45C-9 do not apply to any sales or use taxes already paid or remitted to the state or to taxes collected by the seller.
Source: SL 2005, ch 81, § 3.
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