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U.S. State Codes
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South-Dakota
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Title 10 - Taxation
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Chapter 45C - Uniform Sales And Use Tax Adminis...
Chapter 45C - Uniform Sales And Use Tax Administration Act
§ 10-45C-1 Definitions.
§ 10-45C-2 Legislative findings.
§ 10-45C-3 Authority to enter agreement.
§ 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-15. Repealed.
§ 10-45C-16 Repealed.