South Dakota Statutes
§ 10-45C-13 — Provisions applicable to taxes due from seller in capacity as seller.
South Dakota § 10-45C-13
This text of South Dakota § 10-45C-13 (Provisions applicable to taxes due from seller in capacity as seller.) 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-13 (2026).
Text
The provisions of § 10-45C-9 are applicable only to sales or use taxes due from a seller in its capacity as a seller and not to sales or use taxes due from a seller in its capacity as a buyer.
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Legislative History
SL 2005, ch 81, § 5.
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-13, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45C-13.