CHAPTER 10-64

COLLECTION OF SALES TAXES FROM OUT-OF-STATE SELLERS

10-64-1    Legislative findings.

10-64-2    Certain sellers located outside of state required to collect and remit sales taxes--Criteria.

10-64-3    Declaratory judgment action against out-of-state seller.

10-64-4    Injunction during pendency of declaratory judgment action.

10-64-5    Appeal to Supreme Court.

10-64-6    Prospective obligation to collect or remit tax.

10-64-7    Obligation to remit tax after injunction lifted or dissolved.

10-64-8    Procedure for recovery of taxes, penalties, or interest--Liability of purchaser for use tax unaffected.

10-64-9    Repealed.