{"data":{"id":"us-sd/sdcl-10-45c-11","jurisdiction":"us-sd","citation":"SDCL § 10-45C-11","heading":"Provisions not applicable to matters relating to unresolved audits or paid taxes.","body":"The provisions of § 10-45C-9 do not apply to any seller with respect to any matter or matters for which the seller received notice of the commencement of an audit and the audit is not yet finally resolved, including any related administrative and judicial processes. The provisions of § 10-45C-9 do not apply to any sales or use taxes already paid or remitted to the state or to taxes collected by the seller.","path":["TITLE 10. TAXATION","CHAPTER 10-45C. UNIFORM SALES AND USE TAX ADMINISTRATION ACT"],"source_url":"https://sdlegislature.gov/Statutes/10-45C-11","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"0998ed82ca85b625d9a8225b86522f1ffe94c953b8edfa351f81d63e9cb46837","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45c-10","next":"us-sd/sdcl-10-45c-12"},"notice":"GroundRules: Original legal text. Not legal advice."}