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2021 South Dakota Codified Laws
Title 10 - Taxation
Chapter 45C - Uniform Sales And Use Tax Administration Act
- Section 10-45C-1 - Definitions.
- Section 10-45C-2 - Legislative findings.
- Section 10-45C-3 - Authority to enter agreement.
- Section 10-45C-4 - Relationship to state law.
- Section 10-45C-5 - Agreement requirements.
- Section 10-45C-6 - Cooperating sovereigns.
- Section 10-45C-7 - Seller and third party liability.
- Section 10-45C-8 - Short title.
- Section 10-45C-9 - Seller registering to collect sales and use tax not liable for uncollected tax--Exception.
- Section 10-45C-10 - Assessment for uncollected tax prohibited for period seller not registered if registration occurs as required.
- Section 10-45C-11 - Provisions not applicable to matters relating to unresolved audits or paid taxes.
- Section 10-45C-12 - Effectiveness of provisions of § 10-45C-9--Requirements--Tolling of statute of limitations.
- Section 10-45C-13 - Provisions applicable to taxes due from seller in capacity as seller.
- Section 10-45C-14 - , 10-45C-15. Repealed.
- Section 10-45C-16 - Repealed.
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