South Dakota Codified Laws
Chapter 45C - Uniform Sales And Use Tax Administration Act
Section 10-45C-8 - Short title.

10-45C-8. Short title.
This chapter shall be known as and referred to as the Uniform Sales and Use Tax Administration Act.

Source: SL 2002, ch 64, §8.

Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

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-9 - Seller registering to collect sales and use tax not liable for uncollected tax--Exception.

Section 10-45C-10 - Assessment for uncollected tax prohibited for period seller not registered if registration occurs as required.

Section 10-45C-11 - Provisions not applicable to matters relating to unresolved audits or paid taxes.

Section 10-45C-12 - Effectiveness of provisions of § 10-45C-9--Requirements--Tolling of statute of limitations.

Section 10-45C-13 - Provisions applicable to taxes due from seller in capacity as seller.