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Cigarette Tax
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South Dakota Codified Laws
Taxation
Cigarette Tax
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Section
10-50-1
Definition of terms.
Section
10-50-2
Number of cigarettes in package.
Section
10-50-3
Tax imposed on cigarettes held for sale--Rates of tax.
Section
10-50-4
Stamps affixed to evidence tax payment--Samples excepted.
Section
10-50-5
Denominations of stamps--Fractional parts of cent.
Section
10-50-6
Stamped cigarettes not subject to further tax--Person in possession of unstamped cigarettes liable for tax and penalty.
Section
10-50-7
Transactions constitutionally exempt from taxation.
Section
10-50-8
Impact of tax borne by consumer--Separate statement on invoice--Method of collection unaffected.
Section
10-50-9
License required of distributors and wholesalers--Registration required of retailers--Separate license or registration for each outlet--Violation as petty offense.
Section
10-50-10
Contents of application for license.
Section
10-50-11
Fee for distributor or wholesaler license--Reduced fee for part of year.
Section
10-50-12
Display of license--Duration--Return of license on revocation.
Section
10-50-13
Transfer of license to different location or person--Contents of application for transfer.
Section
10-50-14
Annual renewal of license--Fee.
Section
10-50-15
Revocation of license or registration--Appeal.
Section
10-50-16
Sale of cigarettes after license or registration revocation as petty offense--Forfeiture.
Section
10-50-17
Repealed.
Section
10-50-18
Stamps secured and sold by secretary--Discount.
Section
10-50-19
Payment for stamps after purchase--Bond or depository agreement required.
Section
10-50-20
Resale of stamps prohibited--Redemption of unused and uncanceled stamps.
Section
10-50-20.1
Refund for stamped cigarettes destroyed by distributor.
Section
10-50-21
Use or possession of counterfeit stamp as felony--Reuse of stamp.
Sections
10-50-22 - to 10-50-24
1. Repealed.
Section
10-50-25
Authorization to nonresident to affix stamps--Sale of stamps.
Section
10-50-26
Bond or depository agreement required of authorized nonresident--Duration of bond or agreement.
Section
10-50-27
Agreement by nonresident to permit examination of records.
Section
10-50-28
Appointment of attorney by authorized nonresident--Service of process on attorney--Notice to nonresident.
Section
10-50-29
Authorized nonresident as licensed distributor.
Section
10-50-30
Distributor to affix stamps.
Section
10-50-31
Dealer to return unstamped cigarettes.
Section
10-50-32
Sale of unstamped cigarettes as misdemeanor--Subsequent violation a felony.
Section
10-50-33
Display or possession of unstamped cigarettes as evidence of intent to sell.
Section
10-50-34
Enforcement powers of department personnel--Arrest--Complaint--Seizure of counterfeit license or stamp.
Section
10-50-35
Unstamped cigarettes as contraband--Seizure without warrant.
Section
10-50-36
Forfeiture and destruction of contraband cigarettes.
Section
10-50-37
Confiscation of unstamped cigarettes not required if no intentional evasion.
Section
10-50-38
Act of agent as act of principal.
Section
10-50-39
Monthly reports by distributors--Contents and time of filing.
Section
10-50-40
Records preserved by distributors, wholesalers and dealers.
Section
10-50-41
Examination of distributor's, wholesaler's, and dealer's records--Inspection of premises--Records to be kept by dealer.
Section
10-50-42
Investigations and taking of testimony.
Section
10-50-43
Subpoena of witnesses and evidence in department hearings.
Section
10-50-44
Witnesses not excused by self-incrimination--Evidence produced not used against witness.
Section
10-50-45
Judicial enforcement of departmental process--Commitment to jail--Further proceedings by secretary.
Section
10-50-46
Application for hearing by secretary--Notice of grant or denial of hearing.
Section
10-50-47
Hearing ordered by secretary--Requiring appearance of witnesses and production of evidence.
Section
10-50-48
Secretary's order after hearing--Copy to applicant.
Section
10-50-49
Appeal from secretary to circuit court--Notice of appeal.
Section
10-50-50
Service of notice of appeal--Notice and bond filed with clerk of courts--Time of hearing by court.
Section
10-50-51
Relief granted by circuit court--Costs.
Section
10-50-52
Disposition of proceeds of tax.
Sections
10-50-53 - to 10-50-57
Repealed.
Section
10-50-58
Cigarette stamp purchasing fund established.
Section
10-50-59
Recovery of cigarette stamp costs--Deposit of funds.
Section
10-50-60
Promulgation of rules.
Section
10-50-61
Wholesale tax on tobacco products--Credit for tax paid.
Section
10-50-62
Dealers to buy only from licensed wholesalers and distributors who have paid taxes--Violation as misdemeanor.
Section
10-50-63
Deadline for reporting and remitting wholesale tobacco tax--Penalty--Credit or refund for destroyed unfit tobacco.
Section
10-50-64
Voluntary regulation of use of tobacco products.
Section
10-50-65
Certain activities regarding for-export-only tobacco products prohibited.
Section
10-50-66
Seizure and destruction of contraband tobacco products.
Section
10-50-67
Relief for violation of § 10-50-65.
Sections
10-50-68 - to 10-50-71
Repealed.
Section
10-50-72
Definition of terms.
Section
10-50-73
Manufacturer to certify participation or compliance--Form--Delivery--Contents.
Section
10-50-74
Certification update--Supplemental certification.
Section
10-50-75
Inclusion of brand families--Requirements--No limitation on rights of State.
Section
10-50-76
Maintenance of records--Exception.
Section
10-50-77
Annual publication of directory on internet website--Date of publication--Development, contents and maintenance.
Section
10-50-78
Exclusion from directory--Cure.
Section
10-50-79
Hearing and appeal.
Section
10-50-80
Distributors and wholesalers to submit information to secretary--Maintenance and availability of records--Monetary penalty--Deposit in general fund.
Section
10-50-81
Secretary may require additional information.
Section
10-50-82
Inclusion in directory prerequisite to affixing tax stamp or distribution--Monetary penalty--Deposit in general fund.
Section
10-50-83
Inclusion of unregistered nonresident or foreign manufacturers in directory--Service of process--Information to be provided to secretary.
Section
10-50-84
Notice to secretary of agent's authority--Termination or appointment of agent.
Section
10-50-85
Service upon secretary of state in lieu of appointed or designated agent--Such service does not constitute compliance.
Section
10-50-86
Disclosure of information to attorney general--Inter-agency sharing of information.
Section
10-50-87
Financial information to be made available to attorney general.
Section
10-50-88
Declaration of contraband--Seizure, forfeiture and destruction.
Section
10-50-89
Promulgation of rules--Certification, reporting and directory.
Section
10-50-90
Attorney general may seek restraining order--Action for enforcement--Compensation for costs.
Section
10-50-91
Schedule of reports--Publication--Pre-publication sales, distribution, etc.
Section
10-50-92
Conflict with other law.
Sections
10-50-93 - to 10-50-98
Repealed.
Section
10-50-99
Shipment or transportation of cigarettes and tobacco products to consumers by sellers or distributors prohibited.
Section
10-50-100
Injunction for actual or threatened violation.
Section
10-50-101
Civil action for violation--Civil penalty.
Section
10-50-102
Separate violations.
Section
10-50-103
Forfeiture of products, profits, and benefits.
Section
10-50-104
Other available penalties and remedies--Tax collected from person receiving products.
Section
10-50-105
Provider of roll-your-own machine is cigarette manufacturer--Exception.
Section
10-50-106
Only products in directory to be used in roll-your-own machine.
Section
10-50-107
Seizure and destruction of tobacco products not purchased from licensed distributor or wholesaler.