{"data":{"id":"us-sd/sdcl-10-45c-10","jurisdiction":"us-sd","citation":"SDCL § 10-45C-10","heading":"Assessment for uncollected tax prohibited for period seller not registered if registration occurs as required.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-45C. UNIFORM SALES AND USE TAX ADMINISTRATION ACT"],"source_url":"https://sdlegislature.gov/Statutes/10-45C-10","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"54abaa3e3f1526de68d9adb70459073540fa47f16ebc1a3843fc65f7cbf50962","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45c-9","next":"us-sd/sdcl-10-45c-11"},"notice":"GroundRules: Original legal text. Not legal advice."}