Uniform Sales And Use Tax Administration Act

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Uniform Sales And Use Tax Administration Act

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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 Repealed.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Repealed.