10-50-4. Stamps affixed to evidence tax payment--Samples excepted.
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/sd/title-10/chapter-10-50/10-50-4A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The payment of the tax imposed by § 10-50-3 shall be evidenced by the affixing of stamps to the packages containing the cigarettes as provided by this chapter. However, for cigarettes offered by manufacturers for gratis distribution as samples, the stamps are not required to be affixed to sample packages if the manufacturer of the cigarette reports and pays the tax directly to the state tax authority.