South Dakota Codified Laws
Title 10 - Taxation
Chapter 45C - Uniform Sales And Use Tax Administration Act

Section 10-45C-1 - Definitions. - 10-45C-1. Definitions. As used in this chapter: (a)"Agreement," means the...

Section 10-45C-2 - Legislative findings. - 10-45C-2. Legislative findings. The Legislature finds that this state should...

Section 10-45C-3 - Authority to enter agreement. - 10-45C-3. Authority to enter into agreement. The Department of Revenue...

Section 10-45C-4 - Relationship to state law. - 10-45C-4. Relationship to state law. No provision of the agreement...

Section 10-45C-5 - Agreement requirements. - 10-45C-5. Agreement requirements. The Department of Revenue shall not enter...

Section 10-45C-6 - Cooperating sovereigns. - 10-45C-6. Cooperating sovereigns. The agreement authorized by this chapter is...

Section 10-45C-7 - Seller and third party liability. - 10-45C-7. Seller and third party liability. A certified service provider...

Section 10-45C-8 - Short title. - 10-45C-8. Short title. This chapter shall be known as and...

Section 10-45C-9 - Seller registering to collect sales and use tax not liable for uncollected tax--Exception. - 10-45C-9. Seller registering to collect sales and use tax not...

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

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

Section 10-45C-12 - Effectiveness of provisions of § 10-45C-9--Requirements--Tolling of statute of limitations. - 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. - 10-45C-13. Provisions applicable to taxes due from seller in capacity...