South Dakota 50 — Cigarette Tax
- 10-50-1 — Definition of terms.
- 10-50-2 — Number of cigarettes in package.
- 10-50-3 — Tax imposed on cigarettes held for sale--Rates of tax.
- 10-50-4 — Stamps or metering machine imprint used to evidence tax payment--Samplesexcepted.
- 10-50-5 — Denominations of stamps--Fractional parts of cent.
- 10-50-6 — Stamped or imprinted cigarettes not subject to further tax--Person in possession ofunstamped cigarettes liable for tax and penalty.
- 10-50-7 — Transactions constitutionally exempt from taxation.
- 10-50-8 — Impact of tax borne by consumer--Separate statement on invoice--Method ofcollection unaffected.
- 10-50-9 — License required of distributors and wholesalers--Separate license for each outlet--Unlicensed sale of cigarettes as petty offense.
- 10-50-10 — Contents of application for license.
- 10-50-11 — Fee for distributor or wholesaler license--Reduced fee for part of year.
- 10-50-12 — Display of license--Duration--Return of license on revocation.
- 10-50-13 — Transfer of license to different location or person--Contents of application fortransfer--Fee.
- 10-50-14 — Annual renewal of license--Fee.
- 10-50-15 — Revocation of license--Appeal.
- 10-50-16 — Sale of cigarettes after license revocation as petty offense--Forfeiture of cigarettes.
- 10-50-17 — Repealed.
- 10-50-18 — Stamps secured and sold by secretary of revenue and regulation--Price of sale.
- 10-50-19 — Payment for stamps after purchase--Bond or depository agreement required.
- 10-50-20 — Resale of stamps prohibited--Redemption of unused and uncanceled stamps.
- 10-50-20.1 — Refund for stamped cigarettes destroyed by distributor.
- 10-50-21 — Use or possession of counterfeit stamp as felony--Reuse of stamp.
- 10-50-22 — Use of approved metering machine authorized by secretary in lieu of stamps--Sealingof machine.
- 10-50-23 — Bond or depository agreement required for use of metering machine--Duration ofbond or agreement.
- 10-50-24 — Monthly reading and inspection of metering machine--Determination and paymentof tax.
- 10-50-24.1 — Appointment of county treasurer as agent of secretary of revenue and regulation forsale of stamp impressions--Monthly report.
- 10-50-25 — Authorization to nonresident to affix stamps or use metering machine--Sale ofstamps.
- 10-50-26 — Bond or depository agreement required of authorized nonresident--Duration of bondor agreement.
- 10-50-27 — Agreement by nonresident to permit examination of records.
- 10-50-28 — Appointment of attorney by authorized nonresident--Service of process on attorney--Notice to nonresident.
- 10-50-29 — Authorized nonresident as licensed distributor.
- 10-50-30 — Affixing of stamps or metering machine imprint by distributor--Invoice and stampsto accompany unstamped cigarettes.
- 10-50-31 — Affixing of stamps or imprint by dealer.
- 10-50-32 — Sale of unstamped cigarettes as misdemeanor--Subsequent violation a felony.
- 10-50-33 — Display or possession of unstamped cigarettes as evidence of intent to sell.
- 10-50-34 — Enforcement powers of revenue and regulation department personnel--Arrest--Complaint--Seizure of counterfeit license or stamp.
- 10-50-35 — Unstamped cigarettes as contraband--Seizure without warrant.
- 10-50-36 — Forfeiture of contraband cigarettes--Sale by secretary--Proceeds of sale--Purchaserto pay tax.
- 10-50-37 — Confiscation of unstamped cigarettes not required if no intentional evasion.
- 10-50-38 — Act of agent as act of principal.
- 10-50-39 — Monthly reports by distributors--Contents and time of filing.
- 10-50-40 — Records preserved by distributors, wholesalers and dealers.
- 10-50-41 — Examination of distributors', wholesalers' and dealers' records by revenue andregulation agents--Inspection of premises.
- 10-50-42 — Investigations conducted and testimony taken by revenue and regulation agents.
- 10-50-43 — Subpoena of witnesses and evidence in revenue and regulation department hearings.
- 10-50-44 — Witnesses not excused by self-incrimination--Evidence produced not used againstwitness.
- 10-50-45 — Judicial enforcement of departmental process--Commitment to jail--Furtherproceedings by secretary.
- 10-50-46 — Application for hearing by secretary--Notice of grant or denial of hearing.
- 10-50-47 — Hearing ordered by secretary--Requiring appearance of witnesses and production ofevidence.
- 10-50-48 — Secretary's order after hearing--Copy to applicant.
- 10-50-49 — Appeal from secretary to circuit court--Notice of appeal.
- 10-50-50 — Service of notice of appeal--Notice and bond filed with clerk of courts--Time ofhearing by court.
- 10-50-51 — Relief granted by circuit court--Costs.
- 10-50-52 — Disposition of proceeds of tax.
- 10-50-53 — to 10-50-57. Repealed.
- 10-50-58 — Cigarette stamp purchasing fund established.
- 10-50-59 — Recovery of cigarette stamp costs--Deposit of funds.
- 10-50-60 — Promulgation of rules.
- 10-50-61 — Wholesale tax on all tobacco products.
- 10-50-62 — Distribution and wholesalers to sell only to dealers--Remittance of tax by dealer--Violation as misdemeanor.
- 10-50-63 — Deadline for reporting and remitting wholesale tobacco tax--Penalty--Credit orrefund for destroyed unfit tobacco.
- 10-50-64 — Voluntary regulation of use of tobacco products.
- 10-50-65 — Certain activities regarding for-export-only tobacco products prohibited.
- 10-50-66 — Seizure and destruction of contraband tobacco products.
- 10-50-67 — Relief for violation of § 10-50-65.
- 10-50-68 — to 10-50-71. Repealed.
- 10-50-72 — Definition of terms.
- 10-50-73 — Manufacturer to certify participation or compliance--Form--Delivery--Contents.
- 10-50-74 — Certification update--Supplemental certification.
- 10-50-75 — Inclusion of brand families--Requirements--No limitation on rights of State.
- 10-50-76 — Maintenance of records--Exception.
- 10-50-77 — Annual publication of directory on internet website--Date of publication--Development, contents and maintenance.
- 10-50-78 — Exclusion from directory--Cure.
- 10-50-79 — Hearing and appeal.
- 10-50-80 — Distributors and wholesalers to submit information to secretary--Contents--Maintenance and availability of records--Monetary penalty--Deposit in general fund.
- 10-50-81 — Secretary may require additional information.
- 10-50-82 — Inclusion in directory prerequisite to affixing tax stamp or distribution--Monetarypenalty--Deposit in general fund.
- 10-50-83 — Inclusion of unregistered nonresident or foreign manufacturers in directory--Serviceof process--Information to be provided to secretary.
- 10-50-84 — Notice to secretary of agent's authority--Termination or appointment of agent.
- 10-50-85 — Service upon secretary of state in lieu of appointed or designated agent--Such servicedoes not constitute compliance.
- 10-50-86 — Disclosure of information to attorney general--Inter-agency sharing of information.
- 10-50-87 — Financial information to be made available to attorney general.
- 10-50-88 — Declaration of contraband--Seizure, forfeiture and destruction.
- 10-50-89 — Promulgation of rules--Certification, reporting and directory.
- 10-50-90 — Attorney general may seek restraining order--Action for enforcement--Compensationfor costs.
- 10-50-91 — Schedule of reports--Publication--Pre-publication sales, distribution, etc.
- 10-50-92 — Conflict with other law.
- 10-50-93 — Delivery sale of cigarettes to person under legal purchase age prohibited--Requirements for person accepting purchase order for delivery sale.
- 10-50-94 — Age verification requirements prior to first delivery sale to consumer.
- 10-50-95 — Contents of disclosure notice.
- 10-50-96 — Mailing, shipping, or delivery requirements in connection with delivery sale.
- 10-50-97 — Filing of required statements concerning delivery sale with department.
- 10-50-98 — Penalty for violation of §§ 10-50-93 to 10-50-98, inclusive--Additional penalties--Forfeiture of property.