Chapter
CIGAR SHIPMENTS
- S.D. Codified Laws § 10-50C-1— Definitions
- S.D. Codified Laws § 10-50C-2— Cigar shipper license requirements
- S.D. Codified Laws § 10-50C-3— Period of validity of license--Proration or refund of license fee prohibited
- S.D. Codified Laws § 10-50C-4— Sale and shipment requirements
- S.D. Codified Laws § 10-50C-5— Package labeling requirements
- S.D. Codified Laws § 10-50C-6— Delivery of shipment by common carrier--Requirements
- S.D. Codified Laws § 10-50C-7— Civil penalty
- S.D. Codified Laws § 10-50C-8— State jurisdiction--Audit of records
- S.D. Codified Laws § 10-50C-9— Cigar shipper quarterly returns
- S.D. Codified Laws § 10-50C-10— Taxes
- S.D. Codified Laws § 10-50C-11— Entities exempt from § 10-50C-10
- S.D. Codified Laws § 10-50C-12— Electronic submission of returns--Electronic remittance of tax
- S.D. Codified Laws § 10-50C-13— Sale and shipment without license prohibited--Action by department for violation--Civil penalty
- S.D. Codified Laws § 10-50C-14— Resale of cigars prohibited--Violation as misdemeanor
- S.D. Codified Laws § 10-50C-15— Promulgation of rules