10-45C-12. Effectiveness of provisions of § 10-45C-9--Requirements--Tolling of statute of limitations.
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/sd/title-10/chapter-10-45/10-45c-12A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Absent the seller's fraud or intentional misrepresentation of a material fact, the provisions of § 10-45C-9 are fully effective, if the seller remains registered and continues payment or collection and remittance of applicable sales or use taxes for a period of at least thirty-six months from the date of the seller's original registration. The state's statute of limitations applicable to asserting a tax liability is tolled during this thirty-six month period.