Home > For Everyone > Government > [More Government Topics] > Government Finances > Tax Law > Sales Tax > South Dakota Laws > Title 10 > Chapter 45C - Uniform Sales And Use Tax Administration Act

Sales Tax

For this topic:

Go back to the topic homeTopic Home
Join the forum for this topicForum
Sign up for Email related to this topicEmail
RSS feed for this topicRSS
FeedbackFeedback

Search the South Dakota Codified Laws

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

^{Current as of: 2010}

^{Check for updates}


§ 10-45C-1	Definitions
§ 10-45C-2	Legislative findings
§ 10-45C-3	Authority to enter agreement
§ 10-45C-4	Relationship to state law
§ 10-45C-5	Agreement requirements
§ 10-45C-6	Cooperating sovereigns
§ 10-45C-7	Seller and third party liability
§ 10-45C-8	Short title
§ 10-45C-9	Seller registering to collect sales and use tax not liable for uncollected tax--Exception
§ 10-45C-10	Assessment for uncollected tax prohibited for period seller not registered if registration occurs as required
§ 10-45C-11	Provisions not applicable to matters relating to unresolved audits or paid taxes
§ 10-45C-12	Effectiveness of provisions of § 10-45C-9--Requirements--Tolling of statute of limitations
§ 10-45C-13	Provisions applicable to taxes due from seller in capacity as seller
§ 10-45C-14	Tax relief fund created
§ 10-45C-15	Revenue received from voluntary retail licensees to be deposited in tax relief fund
§ 10-45C-16	Effective date of collection allowance

________________________________________________________________________

Bookmark

Comments (0) add comment