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Code · South Dakota · Title 10 · Chapter 10-50

10-50-30. Distributor to affix stamps.

61 words·~1 min read·/sd/title-10/chapter-10-50/10-50-30

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Each distributor shall affix or cause to be affixed, in the manner as the secretary of revenue may specify in rules promulgated pursuant to chapter 1-26 , to each individual package of cigarettes, stamps of the proper denomination, as required by this chapter. The stamps shall be affixed by a distributor before the cigarettes are transferred out of the distributor's premises.
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