South Dakota Codified Laws 10-45C-11. Provisions not applicable to matters relating to unresolved audits or paid taxes
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The provisions of § 10-45C-9 do not apply to any seller with respect to any matter or matters for which the seller received notice of the commencement of an audit and the audit is not yet finally resolved, including any related administrative and judicial processes. The provisions of § 10-45C-9 do not apply to any sales or use taxes already paid or remitted to the state or to taxes collected by the seller.
Terms Used In South Dakota Codified Laws 10-45C-11
- 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
Source: SL 2005, ch 81, § 3.