Any person that imports cigarettes into the United States shall be jointly and severally liable with any tobacco product manufacturer required to place a deposit into a qualified escrow fund pursuant to subdivision 10-50B-7 (2) for the obligation to make the deposit into the qualified escrow fund.
S.D. Codified Laws § 10-50B-18
Cigarette importers--Tobacco product manufacturer--Joint and several liability--Escrow fund
Source: SL 2020, ch 36, § 1.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.