Chapter 45C - UNIFORM SALES AND USE TAX ADMINISTRATION ACT
- Section 10-45C-1 - [Effective Until 7/1/2024] Definitions
- Section 10-45C-1 - [Effective 7/1/2024] Definitions
- Section 10-45C-2 - Legislative findings
- Section 10-45C-3 - Authority to enter into agreement-Authority to implement-Promulgation of rules-Representatives
- Section 10-45C-4 - Relationship to state law
- Section 10-45C-5 - Agreement requirements
- Section 10-45C-6 - Cooperating sovereigns
- Section 10-45C-7 - Seller and third party liability
- Section 10-45C-8 - Short title
- Section 10-45C-9 - Seller registering to collect sales and use tax not liable for uncollected tax-Exception
- Section 10-45C-10 - Assessment for uncollected tax prohibited for period seller not registered if registration occurs as required
- Section 10-45C-11 - Provisions not applicable to matters relating to unresolved audits or paid taxes
- Section 10-45C-12 - Effectiveness of provisions of section 10-45C-9-Requirements-Tolling of statute of limitations
- Section 10-45C-13 - Provisions applicable to taxes due from seller in capacity as seller
- Section 10-45C-14, 10-45C-15 - [Repealed]
- Section 10-45C-16 - [Repealed]