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2021 South Dakota Codified Laws
Title 10 - Taxation
Chapter 50C - Cigar Shipments
- Section 10-50C-1 - Definitions.
- Section 10-50C-2 - Cigar shipper license requirements.
- Section 10-50C-3 - Period of validity of license--Proration or refund of license fee prohibited.
- Section 10-50C-4 - Sale and shipment requirements.
- Section 10-50C-5 - Package labeling requirements.
- Section 10-50C-6 - Delivery of shipment by common carrier--Requirements.
- Section 10-50C-7 - Civil penalty.
- Section 10-50C-8 - State jurisdiction--Audit of records.
- Section 10-50C-9 - Cigar shipper quarterly returns.
- Section 10-50C-10 - Taxes.
- Section 10-50C-11 - Entities exempt from ยง 10-50C-10.
- Section 10-50C-12 - Electronic submission of returns--Electronic remittance of tax.
- Section 10-50C-13 - Sale and shipment without license prohibited--Action by department for violation--Civil penalty.
- Section 10-50C-14 - Resale of cigars prohibited--Violation as misdemeanor.
- Section 10-50C-15 - Promulgation of rules.
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