Section 10-1-44.3 - Secretary of revenue and regulation may release lists of persons exempt from salesand use taxes. - South-dakota Statutes

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10-1-44.3. Secretary of revenue and regulation may release lists of persons exempt from sales and use taxes. As required by the agreement entered into pursuant to § 10-45C-3, the secretary of revenue and regulation may release lists of persons licensed under chapters 10-45 and 10-46 who are exempt from taxes imposed under chapters 10-45 and 10-46 to the extent necessary to verify each person's exempt status.

Source: SL 2000, ch 41, § 3; SL 2002, ch 64, § 11; SL 2003, ch 272, § 82.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-01 > Statute-10-1-44-3

10-1-44.3. Secretary of revenue and regulation may release lists of persons exempt from sales and use taxes. As required by the agreement entered into pursuant to § 10-45C-3, the secretary of revenue and regulation may release lists of persons licensed under chapters 10-45 and 10-46 who are exempt from taxes imposed under chapters 10-45 and 10-46 to the extent necessary to verify each person's exempt status.

Source: SL 2000, ch 41, § 3; SL 2002, ch 64, § 11; SL 2003, ch 272, § 82.

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State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-01 > Statute-10-1-44-3

10-1-44.3. Secretary of revenue and regulation may release lists of persons exempt from sales and use taxes. As required by the agreement entered into pursuant to § 10-45C-3, the secretary of revenue and regulation may release lists of persons licensed under chapters 10-45 and 10-46 who are exempt from taxes imposed under chapters 10-45 and 10-46 to the extent necessary to verify each person's exempt status.

Source: SL 2000, ch 41, § 3; SL 2002, ch 64, § 11; SL 2003, ch 272, § 82.