Chapter
CIGARETTE TAX
- S.D. Codified Laws § 10-50-1— Definition of terms
- S.D. Codified Laws § 10-50-2— Number of cigarettes in package
- S.D. Codified Laws § 10-50-3— Tax imposed on cigarettes held for sale--Rates of tax
- S.D. Codified Laws § 10-50-4— Stamps affixed to evidence tax payment--Samples excepted
- S.D. Codified Laws § 10-50-5— Denominations of stamps--Fractional parts of cent
- S.D. Codified Laws § 10-50-6— Stamped cigarettes not subject to further tax--Person in possession of unstamped cigarettes liable for tax and penalty
- S.D. Codified Laws § 10-50-7— Transactions constitutionally exempt from taxation
- S.D. Codified Laws § 10-50-8— Impact of tax borne by consumer--Separate statement on invoice--Method of collection unaffected
- S.D. Codified Laws § 10-50-9— License required of distributors and wholesalers--Registration required of retailers--Separate license or registration for each outlet--Violation as petty offense
- S.D. Codified Laws § 10-50-10— Contents of application for license
- S.D. Codified Laws § 10-50-11— Fee for distributor or wholesaler license--Reduced fee for part of year
- S.D. Codified Laws § 10-50-12— Display of license--Duration--Return of license on revocation
- S.D. Codified Laws § 10-50-13— Transfer of license to different location or person--Contents of application for transfer
- S.D. Codified Laws § 10-50-14— Annual renewal of license--Fee
- S.D. Codified Laws § 10-50-15— Revocation of license or registration--Appeal
- S.D. Codified Laws § 10-50-16— Sale of cigarettes after license or registration revocation as petty offense--Forfeiture
- S.D. Codified Laws § 10-50-17— 10-50-17. Repealed by SL 1982, ch 28, § 51
- S.D. Codified Laws § 10-50-18— Stamps secured and sold by secretary--Discount
- S.D. Codified Laws § 10-50-19— Payment for stamps after purchase--Bond or depository agreement required
- S.D. Codified Laws § 10-50-20— Resale of stamps prohibited--Redemption of unused and uncanceled stamps
- S.D. Codified Laws § 10-50-20.1— Refund for stamped cigarettes destroyed by distributor
- S.D. Codified Laws § 10-50-21— Use or possession of counterfeit stamp as felony--Reuse of stamp
- S.D. Codified Laws § 10-50-22— 10-50-22 to 10-50-24.1. Repealed by SL 2007, ch 66, §§ 4 to 7
- S.D. Codified Laws § 10-50-25— Authorization to nonresident to affix stamps--Sale of stamps
- S.D. Codified Laws § 10-50-26— Bond or depository agreement required of authorized nonresident--Duration of bond or agreement
- S.D. Codified Laws § 10-50-27— Agreement by nonresident to permit examination of records
- S.D. Codified Laws § 10-50-28— Appointment of attorney by authorized nonresident--Service of process on attorney--Notice to nonresident
- S.D. Codified Laws § 10-50-29— Authorized nonresident as licensed distributor
- S.D. Codified Laws § 10-50-30— Distributor to affix stamps
- S.D. Codified Laws § 10-50-31— Dealer to return unstamped cigarettes
- S.D. Codified Laws § 10-50-32— Sale of unstamped cigarettes as misdemeanor--Subsequent violation a felony
- S.D. Codified Laws § 10-50-33— Display or possession of unstamped cigarettes as evidence of intent to sell
- S.D. Codified Laws § 10-50-34— Enforcement powers of department personnel--Arrest--Complaint--Seizure of counterfeit license or stamp
- S.D. Codified Laws § 10-50-36— Forfeiture and destruction of contraband cigarettes
- S.D. Codified Laws § 10-50-37— Confiscation of unstamped cigarettes not required if no intentional evasion
- S.D. Codified Laws § 10-50-38— Act of agent as act of principal
- S.D. Codified Laws § 10-50-39— Monthly reports by distributors--Contents and time of filing
- S.D. Codified Laws § 10-50-40— Records preserved by distributors, wholesalers and dealers
- S.D. Codified Laws § 10-50-41— Examination of distributor's, wholesaler's, and dealer's records--Inspection of premises--Records to be kept by dealer
- S.D. Codified Laws § 10-50-42— Investigations and taking of testimony
- S.D. Codified Laws § 10-50-43— Subpoena of witnesses and evidence in department hearings
- S.D. Codified Laws § 10-50-44— Witnesses not excused by self-incrimination--Evidence produced not used against witness
- S.D. Codified Laws § 10-50-45— Judicial enforcement of departmental process--Commitment to jail--Further proceedings by secretary
- S.D. Codified Laws § 10-50-46— Application for hearing by secretary--Notice of grant or denial of hearing
- S.D. Codified Laws § 10-50-47— Hearing ordered by secretary--Requiring appearance of witnesses and production of evidence
- S.D. Codified Laws § 10-50-48— Secretary's order after hearing--Copy to applicant
- S.D. Codified Laws § 10-50-49— Appeal from secretary to circuit court--Notice of appeal
- S.D. Codified Laws § 10-50-50— Service of notice of appeal--Notice and bond filed with clerk of courts--Time of hearing by court
- S.D. Codified Laws § 10-50-51— Relief granted by circuit court--Costs
- S.D. Codified Laws § 10-50-52— Proceeds of tax--Distribution
- S.D. Codified Laws § 10-50-53— 10-50-53 to 10-50-57. Repealed by SL 1970, ch 78, § 14
- S.D. Codified Laws § 10-50-58— Cigarette stamp purchasing fund established
- S.D. Codified Laws § 10-50-59— Recovery of cigarette stamp costs--Deposit of funds
- S.D. Codified Laws § 10-50-60— Promulgation of rules
- S.D. Codified Laws § 10-50-61— Wholesale tax on tobacco products--Wholesale purchase price defined--Credit
- S.D. Codified Laws § 10-50-62— Dealers to buy only from licensed wholesalers and distributors who have paid taxes--Violation as misdemeanor
- S.D. Codified Laws § 10-50-63— Deadline for reporting and remitting wholesale tobacco tax--Penalty--Credit or refund for destroyed unfit tobacco
- S.D. Codified Laws § 10-50-64— Voluntary regulation of use of tobacco products
- S.D. Codified Laws § 10-50-65— Certain activities regarding for-export-only tobacco products prohibited--Violation as misdeameanor
- S.D. Codified Laws § 10-50-66— Seizure and destruction of contraband tobacco products
- S.D. Codified Laws § 10-50-67— Relief for violation of § 10-50-65
- S.D. Codified Laws § 10-50-68— 10-50-68 to 10-50-71. Repealed by SL 2003, ch 74, §§ 22 to 25
- S.D. Codified Laws § 10-50-72— Definition of terms
- S.D. Codified Laws § 10-50-73— Manufacturer to certify participation or compliance--Form--Delivery--Contents
- S.D. Codified Laws § 10-50-74— Certification update--Supplemental certification
- S.D. Codified Laws § 10-50-75— Inclusion of brand families--Requirements--No limitation on rights of State
- S.D. Codified Laws § 10-50-76— Maintenance of records--Exception
- S.D. Codified Laws § 10-50-77— Annual publication of directory on internet website--Date of publication--Development, contents and maintenance
- S.D. Codified Laws § 10-50-78— Exclusion from directory--Cure
- S.D. Codified Laws § 10-50-79— Hearing and appeal
- S.D. Codified Laws § 10-50-80— Distributors and wholesalers to submit information to secretary--Maintenance and availability of records--Monetary penalty--Deposit in general fund
- S.D. Codified Laws § 10-50-81— Secretary may require additional information
- S.D. Codified Laws § 10-50-82— Inclusion in directory prerequisite to affixing tax stamp or distribution--Monetary penalty--Deposit in general fund
- S.D. Codified Laws § 10-50-83— Inclusion of unregistered nonresident or foreign manufacturers in directory--Service of process--Information to be provided to secretary
- S.D. Codified Laws § 10-50-84— Notice to secretary of agent's authority--Termination or appointment of agent
- S.D. Codified Laws § 10-50-85— Service upon secretary of state in lieu of appointed or designated agent--Such service does not constitute compliance
- S.D. Codified Laws § 10-50-86— Disclosure of information to attorney general--Inter-agency sharing of information
- S.D. Codified Laws § 10-50-87— Financial information to be made available to attorney general
- S.D. Codified Laws § 10-50-88— Declaration of contraband--Seizure, forfeiture and destruction
- S.D. Codified Laws § 10-50-89— Promulgation of rules--Certification, reporting and directory
- S.D. Codified Laws § 10-50-90— Attorney general may seek restraining order--Action for enforcement--Compensation for costs
- S.D. Codified Laws § 10-50-91— Schedule of reports--Publication--Pre-publication sales, distribution, etc
- S.D. Codified Laws § 10-50-92— Conflict with other law
- S.D. Codified Laws § 10-50-93— 10-50-93 to 10-50-98. Repealed by SL 2009, ch 58, §§ 2 to 7
- S.D. Codified Laws § 10-50-99— Shipment or transportation of cigarettes and tobacco products to consumers by sellers or distributors prohibited
- S.D. Codified Laws § 10-50-100— Injunction for actual or threatened violation
- S.D. Codified Laws § 10-50-101— Civil action for violation--Civil penalty
- S.D. Codified Laws § 10-50-102— Separate violations
- S.D. Codified Laws § 10-50-103— Forfeiture of products, profits, and benefits
- S.D. Codified Laws § 10-50-104— Other available penalties and remedies--Tax collected from person receiving products
- S.D. Codified Laws § 10-50-105— Provider of roll-your-own machine is cigarette manufacturer--Exception
- S.D. Codified Laws § 10-50-106— Only products in directory to be used in roll-your-own machine
- S.D. Codified Laws § 10-50-107— Seizure and destruction of tobacco products not purchased from licensed distributor or wholesaler