South Dakota
Title 10 · Chapter 10-50
161 entries
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10-50-1. Definition of terms.
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10-50-2. Number of cigarettes in package.
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10-50-3. Tax imposed on cigarettes held for sale--Rates of tax.
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10-50-4. Stamps affixed to evidence tax payment--Samples excepted.
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10-50-5. Denominations of stamps--Fractional parts of cent.
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10-50-6. Stamped cigarettes not subject to further tax--Person in possession of unstamped cigarettes liable for tax and penalty.
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10-50-7. Transactions constitutionally exempt from taxation.
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10-50-8. Impact of tax borne by consumer--Separate statement on invoice--Method of collection unaffected.
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10-50-9. License required of distributors and wholesalers--Registration required of retailers--Separate license or registration for each outlet--Violation as petty offense.
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10-50-10. Contents of application for license.
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10-50-11. Fee for distributor or wholesaler license--Reduced fee for part of year.
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10-50-12. Display of license--Duration--Return of license on revocation.
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10-50-13. Transfer of license to different location or person--Contents of application for transfer.
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10-50-14. Annual renewal of license--Fee.
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10-50-15. Revocation of license or registration--Appeal.
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10-50-16. Sale of cigarettes after license or registration revocation as petty offense--Forfeiture.
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10-50-17. 10-50-17. Repealed by SL 1982, ch 28, § 51.
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10-50-18. Stamps secured and sold by secretary--Discount.
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10-50-19. Payment for stamps after purchase--Bond or depository agreement required.
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10-50-20. Resale of stamps prohibited--Redemption of unused and uncanceled stamps.
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10-50-20.1. Refund for stamped cigarettes destroyed by distributor.
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10-50-21. Use or possession of counterfeit stamp as felony--Reuse of stamp.
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10-50-22. 10-50-22 to 10-50-24.1. Repealed by SL 2007, ch 66, §§ 4 to 7.
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10-50-25. Authorization to nonresident to affix stamps--Sale of stamps.
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10-50-26. Bond or depository agreement required of authorized nonresident--Duration of bond or agreement.
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10-50-27. Agreement by nonresident to permit examination of records.
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10-50-28. Appointment of attorney by authorized nonresident--Service of process on attorney--Notice to nonresident.
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10-50-29. Authorized nonresident as licensed distributor.
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10-50-30. Distributor to affix stamps.
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10-50-31. Dealer to return unstamped cigarettes.
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10-50-32. Sale of unstamped cigarettes as misdemeanor--Subsequent violation a felony.
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10-50-33. Display or possession of unstamped cigarettes as evidence of intent to sell.
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10-50-34. Enforcement powers of department personnel--Arrest--Complaint--Seizure of counterfeit license or stamp.
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10-50-35. Unstamped cigarettes as contraband--Seizure without warrant.
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10-50-36. Forfeiture and destruction of contraband cigarettes.
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10-50-37. Confiscation of unstamped cigarettes not required if no intentional evasion.
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10-50-38. Act of agent as act of principal.
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10-50-39. Monthly reports by distributors--Contents and time of filing.
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10-50-40. Records preserved by distributors, wholesalers and dealers.
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10-50-41. Examination of distributor's, wholesaler's, and dealer's records--Inspection of premises--Records to be kept by dealer.
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10-50-42. Investigations and taking of testimony.
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10-50-43. Subpoena of witnesses and evidence in department hearings.
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10-50-44. Witnesses not excused by self-incrimination--Evidence produced not used against witness.
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10-50-45. Judicial enforcement of departmental process--Commitment to jail--Further proceedings by secretary.
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10-50-46. Application for hearing by secretary--Notice of grant or denial of hearing.
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10-50-47. Hearing ordered by secretary--Requiring appearance of witnesses and production of evidence.
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10-50-48. Secretary's order after hearing--Copy to applicant.
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10-50-49. Appeal from secretary to circuit court--Notice of appeal.
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10-50-50. Service of notice of appeal--Notice and bond filed with clerk of courts--Time of hearing by court.
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10-50-51. Relief granted by circuit court--Costs.
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10-50-52. Proceeds of tax--Distribution.
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10-50-53. 10-50-53 to 10-50-57. Repealed by SL 1970, ch 78, § 14.
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10-50-58. Cigarette stamp purchasing fund established.
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10-50-59. Recovery of cigarette stamp costs--Deposit of funds.
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10-50-60. Promulgation of rules.
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10-50-61. Wholesale tax on tobacco products--Wholesale purchase price defined--Credit.
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10-50-62. Dealers to buy only from licensed wholesalers and distributors who have paid taxes--Violation as misdemeanor.
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10-50-63. Deadline for reporting and remitting wholesale tobacco tax--Penalty--Credit or refund for destroyed unfit tobacco.
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10-50-64. Voluntary regulation of use of tobacco products.
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10-50-65. Certain activities regarding for-export-only tobacco products prohibited--Violation as misdeameanor.
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10-50-66. Seizure and destruction of contraband tobacco products.
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10-50-67. Relief for violation of § 10-50-65.
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10-50-68. 10-50-68 to 10-50-71. Repealed by SL 2003, ch 74, §§ 22 to 25.
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10-50-72. Definition of terms.
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10-50-73. Manufacturer to certify participation or compliance--Form--Delivery--Contents.
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10-50-74. Certification update--Supplemental certification.
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10-50-75. Inclusion of brand families--Requirements--No limitation on rights of State.
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10-50-76. Maintenance of records--Exception.
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10-50-77. Annual publication of directory on internet website--Date of publication--Development, contents and maintenance.
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10-50-78. Exclusion from directory--Cure.
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10-50-79. Hearing and appeal.
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10-50-80. Distributors and wholesalers to submit information to secretary--Maintenance and availability of records--Monetary penalty--Deposit in general fund.
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10-50-81. Secretary may require additional information.
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10-50-82. Inclusion in directory prerequisite to affixing tax stamp or distribution--Monetary penalty--Deposit in general fund.
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10-50-83. Inclusion of unregistered nonresident or foreign manufacturers in directory--Service of process--Information to be provided to secretary.
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10-50-84. Notice to secretary of agent's authority--Termination or appointment of agent.
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10-50-85. Service upon secretary of state in lieu of appointed or designated agent--Such service does not constitute compliance.
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10-50-86. Disclosure of information to attorney general--Inter-agency sharing of information.
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10-50-87. Financial information to be made available to attorney general.
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10-50-88. Declaration of contraband--Seizure, forfeiture and destruction.
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10-50-89. Promulgation of rules--Certification, reporting and directory.
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10-50-90. Attorney general may seek restraining order--Action for enforcement--Compensation for costs.
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10-50-91. Schedule of reports--Publication--Pre-publication sales, distribution, etc.
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10-50-92. Conflict with other law.
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10-50-93. 10-50-93 to 10-50-98. Repealed by SL 2009, ch 58, §§ 2 to 7.
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10-50-99. Shipment or transportation of cigarettes and tobacco products to consumers by sellers or distributors prohibited.
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10-50-100. Injunction for actual or threatened violation.
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10-50-101. Civil action for violation--Civil penalty.
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10-50-102. Separate violations.
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10-50-103. Forfeiture of products, profits, and benefits.
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10-50-104. Other available penalties and remedies--Tax collected from person receiving products.
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10-50-105. Provider of roll-your-own machine is cigarette manufacturer--Exception.
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10-50-106. Only products in directory to be used in roll-your-own machine.
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10-50-107. Seizure and destruction of tobacco products not purchased from licensed distributor or wholesaler.
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10-50B-1. Legislative findings.
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10-50B-2. Legislative intent.
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10-50B-3. Definitions.
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10-50B-4. Cigarette defined.
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10-50B-5. Tobacco product manufacturer defined.
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10-50B-6. Units sold defined.
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10-50B-7. Requirements for tobacco product manufacturers selling cigarettes in state--Quarterly installment deposits.
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10-50B-8. Tobacco product manufacturers to receive appreciation on funds--Funds released from escrow for specified purposes.
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10-50B-8.1. Repeal of subdivision 10-50B-8(2) upon finding of subdivision amendment unconstitutionality--Restoration of subdivision prior to amendment on finding repeal rendered section unconstitutional--Effect.
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10-50B-9. Certification of compliance by tobacco product manufacturer--Civil action for non-compliance--Penalties.
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10-50B-10. Each failure to make deposit a separate violation.
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10-50B-11. Master Settlement Agreement monies to be deposited in education enhancement trust fund.
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10-50B-11.1. Code provisions governing investment in education enhancement trust fund.
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10-50B-12. 10-50B-12. Repealed by SL 2001, ch 152, § 10.
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10-50B-13. Revocation of license--Hearing--Reinstatement.
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10-50B-14. Repeal of SL 2010, ch 68 upon holding of unconstitutionality--Effect.
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10-50B-15. Assignment to state of manufacturer's interest in money in qualified escrow fund.
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10-50B-16. Amendment of escrow agreement to execute assignment--Requirements--Delivery.
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10-50B-17. Manufacturer not relieved of obligations by assignment.
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10-50B-18. Cigarette importers--Tobacco product manufacturer--Joint and several liability--Escrow fund.
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10-50B-19. State directory--Manufacturers--Surety bond--Amount.
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10-50B-20. Disclosure of information--Purposes.
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10-50C-1. Definitions.
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10-50C-2. Cigar shipper license requirements.
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10-50C-3. Period of validity of license--Proration or refund of license fee prohibited.
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10-50C-4. Sale and shipment requirements.
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10-50C-5. Package labeling requirements.
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10-50C-6. Delivery of shipment by common carrier--Requirements.
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10-50C-7. Civil penalty.
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10-50C-8. State jurisdiction--Audit of records.
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10-50C-9. Cigar shipper quarterly returns.
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10-50C-10. Taxes.
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10-50C-11. Entities exempt from § 10-50C-10.
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10-50C-12. Electronic submission of returns--Electronic remittance of tax.
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10-50C-13. Sale and shipment without license prohibited--Action by department for violation--Civil penalty.
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10-50C-14. Resale of cigars prohibited--Violation as misdemeanor.
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10-50C-15. Promulgation of rules.
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10-50D-1. Definitions.
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10-50D-2. License--Required to distribute--Exemptions--Multiple places of business.
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10-50D-3. License--Application and renewal requirements--Fee--Deposit.
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10-50D-4. License--Duration.
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10-50D-5. Recordkeeping requirements--Inspection--Penalty.
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10-50D-6. License revocation--Grounds--Appeal--Sale without license--Penalty.
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10-50D-7. Retailer--Products from licensee required--Penalty.
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10-50D-8. Direct-to-consumer shipping--Prohibition--Exceptions--Requirements--Audit of records.
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10-50D-9. Direct-to-consumer shipping--Civil action and penalty.
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10-50D-10. Direct-to-consumer shipping--Separate violations.
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10-50D-11. Direct-to-consumer shipping--Other provisions unaffected.
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10-50D-12. Direct-to-consumer shipping--Resale prohibited--Penalty.
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10-50D-13. Nicotine enforcement fund--Administration--Purpose--Moneys--Expenditures.
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10-50E-1. Definitions.
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10-50E-2. Communication of nicotine content--Presumptive evidence.
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10-50E-3. License--Required to sell--Vending machines--Application contents--Fees.
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10-50E-4. License--Required to sell--Penalty.
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10-50E-5. License--Duration--Transfer--Application--Requirements.
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10-50E-6. License--Renewal--Fees--Vending machines.
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10-50E-7. License--Denial--Grounds.
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10-50E-8. Vending machine retailer--Placement limited--Required equipment--Compliance.
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10-50E-9. Prohibited acts--Shipment--Sales--Samples--Purchase of product--Advertising--Responsible for agents.
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10-50E-10. Recordkeeping requirements--Promulgation of rules--Contents--Retention period--Available upon request--Unintentional error--Vending machines.
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10-50E-11. Inspection--Investigation--Promulgation of rules--Vending machines.
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10-50E-12. Inspection--When required.
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10-50E-13. Violations--Penalty--Grounds for revocation, suspension--Fine payment.
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10-50E-14. Revocation--Destruction or return of nicotine products--Penalty.
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10-50E-15. Violations--Appeal.
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10-50E-16. Promulgation of rules.
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10-50E-17. Nicotine enforcement fund--Administration--Purpose--Expenditures.