10-45C-11. Provisions not applicable to matters relating to unresolved audits or paid taxes.
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/sd/title-10/chapter-10-45/10-45c-11A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The provisions of § 10-45C-9 do not apply to any seller with respect to any matter or matters for which the seller received notice of the commencement of an audit and the audit is not yet finally resolved, including any related administrative and judicial processes. The provisions of § 10-45C-9 do not apply to any sales or use taxes already paid or remitted to the state or to taxes collected by the seller.