10-45C-12. Effectiveness of provisions of §10-45C-9--Requirements--Tolling of statute of limitations.
Absent the seller's fraud or intentional misrepresentation of a material fact, the provisions of §10-45C-9 are fully effective, if the seller remains registered and continues payment or collection and remittance of applicable sales or use taxes for a period of at least thirty-six months from the date of the seller's original registration. The state's statute of limitations applicable to asserting a tax liability is tolled during this thirty-six month period.
Source: SL 2005, ch 81, §4.
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.