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. Source: SL 2005, ch 81 , § 5.
Provisions applicable to taxes due from seller in capacity as seller
SDCL § 10-45C-13, under UNIFORM SALES AND USE TAX ADMINISTRATION ACT.
SDCL § 10-45C-13