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South Dakota Codified Laws
Title 10
Chapter 10-45C
S.D. Codified Laws ch. 10-45C
Uniform Sales and Use Tax Administration Act
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10-45C-1
Definitions.
10-45C-2
Legislative findings.
10-45C-3
Authority to enter into agreement--Authority to implement--Promulgation of rules--Representatives.
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 § 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-14, 10-45C-15. Repealed by SL 2015, ch 39, §§ 1, 2.
10-45C-16
Repealed
Repealed