10-45C-4. Relationship to state law.
No provision of the agreement authorized by this chapter in whole or part invalidates or amends any provision of the law of this state. Adoption of the agreement by this state does not amend or modify any law of this state. Implementation of any condition of the agreement in this state, whether adopted before, at, or after membership of this state in the agreement, must be by the action of this state.
Source: SL 2002, ch 64, §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.