10-46-33. Direct payment of tax by user.
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/sd/title-10/chapter-10-46/10-46-33A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The tax upon the use, storage, or consumption of any tangible personal property or any product transferred electronically not paid pursuant to §§ 10-46-23 and 10-46-32 shall be paid to the secretary of revenue directly by any person using such property within this state, pursuant to the provisions of § 10-46-34 .