CHAPTER 10-45C
UNIFORM SALES AND USE TAX ADMINISTRATION ACT
10-45C-1 Definitions.
10-45C-2 Legislative findings.
10-45C-3 Authority to enter into agreement--Authority to implement--Promulgation of rules--Representatives.
10-45C-4 Relationship to state law.
10-45C-5 Agreement requirements.
10-45C-6 Cooperating sovereigns.
10-45C-7 Seller and third party liability.
10-45C-8 Short title.
10-45C-9 Seller registering to collect sales and use tax not liable for uncollected tax--Exception.
10-45C-10 Assessment for uncollected tax prohibited for period seller not registered if registration occurs as required.
10-45C-11 Provisions not applicable to matters relating to unresolved audits or paid taxes.
10-45C-12 Effectiveness of provisions of § 10-45C-9--Requirements--Tolling of statute of limitations.
10-45C-13 Provisions applicable to taxes due from seller in capacity as seller.
10-45C-14 10-45C-14, 10-45C-15. Repealed by SL 2015, ch 39, §§ 1, 2.