10-45C UNIFORM SALES AND USE TAX ADMINISTRATION ACT
UNIFORM SALES AND USE TAX ADMINISTRATION ACT
Authority to enter agreement.
Relationship to state law.
Seller and third party liability.
Seller registering to collect sales and use tax not liable for uncollected tax--Exception.
Assessment for uncollected tax prohibited for period seller not registered if
registration occurs as required.
Provisions not applicable to matters relating to unresolved audits or paid taxes.
Effectiveness of provisions of § 10-45C-9--Requirements--Tolling of statute of
Provisions applicable to taxes due from seller in capacity as seller.
Tax relief fund created.
Revenue received from voluntary retail licensees to be deposited in tax relief fund.