10-45C UNIFORM SALES AND USE TAX ADMINISTRATION ACT
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 agreement.
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
Tax relief fund created.
10-45C-15
Revenue received from voluntary retail licensees to be deposited in tax relief fund.
10-45C-16
Effective date of collection allowance.
Title 10