10-64 COLLECTION OF SALES TAXES FROM OUT-OF-STATE SELLERS
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      Use of sales taxes collected from sellers located outside of state.