Provisions not applicable to matters relating to unresolved audits or paid taxes

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.

Last amended: Source: SL 2005, ch 81 , § 3.

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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 Repealed by SL 2014, ch 62, § 3, eff.…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 Repealed by SL 1994, ch 101, § 3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 Repealed by SL 2010, ch 61, §§ 2, 3,…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 Repealed by SL 2014, ch 62, § 3, eff.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 Repealed by SL 2014, ch 62, § 3, eff.…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 Repealed by SL 2015, ch 39, §§ 1, 2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 Repealed by SL 2013, ch 57, § 2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 Repealed by SL 2006, ch 61, §§ 3,…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 Repealed by SL 2007, ch 65, § 4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

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