South Dakota Statutes
§ 10-45C-10 — Assessment for uncollected tax prohibited for period seller not registered if registration occurs as required.
South Dakota § 10-45C-10
This text of South Dakota § 10-45C-10 (Assessment for uncollected tax prohibited for period seller not registered if registration occurs as required.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-45C-10 (2026).
Text
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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Legislative History
SL 2005, ch 81, § 2.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-45C-10, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45C-10.