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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45C-6

Cooperating sovereigns

Official textsdlegislature.gov

The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.

Last amended: Source: SL 2002, ch 64 , § 6.

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In this chapter (40 sections)
  1. 10-45A-7 · Secretary to prepare table
  2. 10-45A-8 · Deadline for claims--Forms and assistance from county…
  3. 10-45A-9 · Claim computed by department at election of claimant
  4. 10-45A-10 · Documentary evidence with claim
  5. 10-45A-11 · Secretary to determine disability claims
  6. 10-45A-12 · Death of claimant--Disposition of claim
  7. 10-45A-13 · Proration of funds insufficient to pay all claims
  8. 10-45A-14 · Denial of claim--Hearing before secretary of…
  9. 10-45A-15 · Fraudulent claims--Recovery of excess payment--Filing as…
  10. 10-45A-16 · Promulgation of rules
  11. 10-45B-1 · 10-45B-1, 10-45B-1.1. Repealed by SL 2014, ch 62, § 3, eff.…
  12. 10-45B-3 · 10-45B-3. Repealed by SL 1994, ch 101, § 3
  13. 10-45B-4 · 10-45B-4 to 10-45B-5.1. Repealed by SL 2010, ch 61, §§ 2, 3,…
  14. 10-45B-6 · 10-45B-6. Repealed by SL 2014, ch 62, § 3, eff. July 1, 2015
  15. 10-45B-7 · 10-45B-7, 10-45B-8. Repealed by SL 2014, ch 62, § 3, eff.…
  16. 10-45C-1 · Definitions
  17. 10-45C-2 · Legislative findings
  18. 10-45C-3 · Authority to enter into agreement--Authority to…
  19. 10-45C-4 · Relationship to state law
  20. 10-45C-5 · Agreement requirements
  21. 10-45C-6 · Cooperating sovereigns
  22. 10-45C-7 · Seller and third party liability
  23. 10-45C-8 · Short title
  24. 10-45C-9 · Seller registering to collect sales and use tax not liable…
  25. 10-45C-10 · Assessment for uncollected tax prohibited for period seller…
  26. 10-45C-11 · Provisions not applicable to matters relating to unresolved…
  27. 10-45C-12 · Effectiveness of provisions of §…
  28. 10-45C-13 · Provisions applicable to taxes due from seller in capacity…
  29. 10-45C-14 · 10-45C-14, 10-45C-15. Repealed by SL 2015, ch 39, §§ 1, 2
  30. 10-45C-16 · 10-45C-16. Repealed by SL 2013, ch 57, § 2
  31. 10-45D-1 · Definitions
  32. 10-45D-2 · Tax on gross receipts of certain visitor-related businesses
  33. 10-45D-3 · Tax revenue to be deposited in tourism promotion fund
  34. 10-45D-4 · Lodging establishments
  35. 10-45D-5 · Campgrounds
  36. 10-45D-6 · Visitor attractions
  37. 10-45D-7 · Spectator events
  38. 10-45D-8 · Nonprofit organizations exempt
  39. 10-45D-9 · Administration by department
  40. 10-45D-10 · 10-45D-10, 10-45D-10.1. Repealed by SL 2006, ch 61, §§ 3,…
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