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.
Structure South Dakota Codified Laws
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-13 - Provisions applicable to taxes due from seller in capacity as seller.