The provisions of § 10-45C-9 are applicable only to sales or use taxes due from a seller in its capacity as a seller and not to sales or use taxes due from a seller in its capacity as a buyer.
S.D. Codified Laws § 10-45C-13
Provisions applicable to taxes due from seller in capacity as seller
Known as the Uniform Sales and Use Tax Administration Act
The act spans §§ 10-45C-1 to 10-45C-9 (15 sections).
Source: SL 2005, ch 81, § 5.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.