10-45C-13. Provisions applicable to taxes due from seller in capacity as seller.
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/sd/title-10/chapter-10-45/10-45c-13A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.