Cigar Shipments

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Cigar Shipments

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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 § 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.