South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-45C-10
Assessment for uncollected tax prohibited for period seller not registered if registration occurs as required
Official textsdlegislature.gov
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.
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In this chapter (40 sections)
- 10-45A-11 · Secretary to determine disability claims
- 10-45A-12 · Death of claimant--Disposition of claim
- 10-45A-13 · Proration of funds insufficient to pay all claims
- 10-45A-14 · Denial of claim--Hearing before secretary of…
- 10-45A-15 · Fraudulent claims--Recovery of excess payment--Filing as…
- 10-45A-16 · Promulgation of rules
- 10-45B-1 · 10-45B-1, 10-45B-1.1. Repealed by SL 2014, ch 62, § 3, eff.…
- 10-45B-3 · 10-45B-3. Repealed by SL 1994, ch 101, § 3
- 10-45B-4 · 10-45B-4 to 10-45B-5.1. Repealed by SL 2010, ch 61, §§ 2, 3,…
- 10-45B-6 · 10-45B-6. Repealed by SL 2014, ch 62, § 3, eff. July 1, 2015
- 10-45B-7 · 10-45B-7, 10-45B-8. Repealed by SL 2014, ch 62, § 3, eff.…
- 10-45C-1 · Definitions
- 10-45C-2 · Legislative findings
- 10-45C-3 · Authority to enter into agreement--Authority to…
- 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…
- 10-45C-10 · Assessment for uncollected tax prohibited for period seller…
- 10-45C-11 · Provisions not applicable to matters relating to unresolved…
- 10-45C-12 · Effectiveness of provisions of §…
- 10-45C-13 · Provisions applicable to taxes due from seller in capacity…
- 10-45C-14 · 10-45C-14, 10-45C-15. Repealed by SL 2015, ch 39, §§ 1, 2
- 10-45C-16 · 10-45C-16. Repealed by SL 2013, ch 57, § 2
- 10-45D-1 · Definitions
- 10-45D-2 · Tax on gross receipts of certain visitor-related businesses
- 10-45D-3 · Tax revenue to be deposited in tourism promotion fund
- 10-45D-4 · Lodging establishments
- 10-45D-5 · Campgrounds
- 10-45D-6 · Visitor attractions
- 10-45D-7 · Spectator events
- 10-45D-8 · Nonprofit organizations exempt
- 10-45D-9 · Administration by department
- 10-45D-10 · 10-45D-10, 10-45D-10.1. Repealed by SL 2006, ch 61, §§ 3,…
- 10-45D-11 · 10-45D-11. Repealed by SL 2007, ch 65, § 4
- 10-45D-12 · Application of other laws
- 10-45D-13 · Promulgation of rules
- 10-45D-14 · Prohibited acts--Misdemeanor or felony