GroundRules
SDCL § 10-45C-13: Provisions applicable to taxes due from seller in capacity as seller.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-45C. UNIFORM SALES AND USE TAX ADMINISTRATION ACT
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.
Collected 2026-09-03T15:18:56Z. Source file · JSON