South Dakota Codified Laws 10-45C-10. Assessment for uncollected tax prohibited for period seller not registered if registration occurs as required
Current as of: 2023 | Check for updates
|
Other versions
The provisions of § 10-45C-9 preclude assessment for any uncollected or unpaid sales or use tax, penalty, or interest for sales made during the period the seller was not registered in the state, if registration occurs within twelve months of the date the state is found in compliance with the Streamlined Sales and Use Tax Agreement.
Terms Used In South Dakota Codified Laws 10-45C-10
- Agreement: means the Streamlined Sales and Use Tax Agreement. See South Dakota Codified Laws 10-45C-1
- Seller: means any person making sales, leases, or rentals of personal property or services. See South Dakota Codified Laws 10-45C-1
- State: means any state of the United States and the District of Columbia. See South Dakota Codified Laws 10-45C-1
- Use tax: means the tax levied under chapter 10-46. See South Dakota Codified Laws 10-45C-1
Source: SL 2005, ch 81, § 2.