Chapter
UNIFORM SALES AND USE TAX ADMINISTRATION ACT
- S.D. Codified Laws § 10-45C-1— Definitions
- S.D. Codified Laws § 10-45C-2— Legislative findings
- S.D. Codified Laws § 10-45C-3— Authority to enter into agreement--Authority to implement--Promulgation of rules--Representatives
- S.D. Codified Laws § 10-45C-4— Relationship to state law
- S.D. Codified Laws § 10-45C-5— Agreement requirements
- S.D. Codified Laws § 10-45C-6— Cooperating sovereigns
- S.D. Codified Laws § 10-45C-7— Seller and third party liability
- S.D. Codified Laws § 10-45C-8— Short title
- S.D. Codified Laws § 10-45C-9— Seller registering to collect sales and use tax not liable for uncollected tax--Exception
- S.D. Codified Laws § 10-45C-10— Assessment for uncollected tax prohibited for period seller not registered if registration occurs as required
- S.D. Codified Laws § 10-45C-11— Provisions not applicable to matters relating to unresolved audits or paid taxes
- S.D. Codified Laws § 10-45C-12— Effectiveness of provisions of § 10-45C-9--Requirements--Tolling of statute of limitations
- S.D. Codified Laws § 10-45C-13— Provisions applicable to taxes due from seller in capacity as seller
- S.D. Codified Laws § 10-45C-14— 10-45C-14, 10-45C-15. Repealed by SL 2015, ch 39, §§ 1, 2
- S.D. Codified Laws § 10-45C-16— 10-45C-16. Repealed by SL 2013, ch 57, § 2