S.D. Codified Laws ch. 10-50 – Cigarette Tax | Midpage

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South Dakota Codified Laws

Chapter 10-50

S.D. Codified Laws ch. 10-50

Cigarette Tax

10-50-1Definition of terms.10-50-2Number of cigarettes in package.10-50-3Tax imposed on cigarettes held for sale--Rates of tax.10-50-4Stamps affixed to evidence tax payment--Samples excepted.10-50-5Denominations of stamps--Fractional parts of cent.10-50-6Stamped cigarettes not subject to further tax--Person in possession of unstamped cigarettes liable for tax and penalty.10-50-7Transactions constitutionally exempt from taxation.10-50-8Impact of tax borne by consumer--Separate statement on invoice--Method of collection unaffected.10-50-9License required of distributors and wholesalers--Registration required of retailers--Separate license or registration for each outlet--Violation as petty offense.10-50-10Contents of application for license.10-50-11Fee for distributor or wholesaler license--Reduced fee for part of year--Fund deposited.10-50-12Display of license--Duration--Return of license on revocation.10-50-13Transfer of license to different location or person--Contents of application for transfer.10-50-14Annual renewal of license--Fee.10-50-15Revocation of license or registration--Appeal.10-50-16Sale of cigarettes after license or registration revocation as petty offense--Forfeiture.10-50-18Stamps secured and sold by secretary--Discount.10-50-19Payment for stamps after purchase--Bond or depository agreement required.10-50-20Resale of stamps prohibited--Redemption of unused and uncanceled stamps.10-50-20.1Refund for stamped cigarettes destroyed by distributor.10-50-21Use or possession of counterfeit stamp as felony--Reuse of stamp.10-50-2210-50-22 to 10-50-24.1. Repealed by SL 2007, ch 66, §§ 4 to 7.10-50-25Authorization to nonresident to affix stamps--Sale of stamps.10-50-26Bond or depository agreement required of authorized nonresident--Duration of bond or agreement.10-50-27Agreement by nonresident to permit examination of records.10-50-28Appointment of attorney by authorized nonresident--Service of process on attorney--Notice to nonresident.10-50-29Authorized nonresident as licensed distributor.10-50-30Distributor to affix stamps.10-50-31Dealer to return unstamped cigarettes.10-50-32Sale of unstamped cigarettes as misdemeanor--Subsequent violation a felony.10-50-33Display or possession of unstamped cigarettes as evidence of intent to sell.10-50-34Enforcement powers of department personnel--Arrest--Complaint--Seizure of counterfeit license or stamp.10-50-35Unstamped cigarettes as contraband--Seizure without warrant.10-50-36Forfeiture and destruction of contraband cigarettes.10-50-37Confiscation of unstamped cigarettes not required if no intentional evasion.10-50-38Act of agent as act of principal.10-50-39Monthly reports by distributors--Contents and time of filing.10-50-40Records preserved by distributors, wholesalers and dealers.10-50-41Examination of distributor's, wholesaler's, and dealer's records--Inspection of premises--Records to be kept by dealer.10-50-42Investigations and taking of testimony.10-50-43Subpoena of witnesses and evidence in department hearings.10-50-44Witnesses not excused by self-incrimination--Evidence produced not used against witness.10-50-45Judicial enforcement of departmental process--Commitment to jail--Further proceedings by secretary.10-50-46Application for hearing by secretary--Notice of grant or denial of hearing.10-50-47Hearing ordered by secretary--Requiring appearance of witnesses and production of evidence.10-50-48Secretary's order after hearing--Copy to applicant.10-50-49Appeal from secretary to circuit court--Notice of appeal.10-50-50Service of notice of appeal--Notice and bond filed with clerk of courts--Time of hearing by court.10-50-51Relief granted by circuit court--Costs.10-50-52Proceeds of tax--Distribution.10-50-5310-50-53 to 10-50-57. Repealed by SL 1970, ch 78, § 14.10-50-58Cigarette stamp purchasing fund established.10-50-59Recovery of cigarette stamp costs--Deposit of funds.10-50-60Promulgation of rules.10-50-61Wholesale tax on tobacco products--Wholesale purchase price defined--Credit.10-50-62Dealers to buy only from licensed wholesalers and distributors who have paid taxes--Violation as misdemeanor.10-50-63Deadline for reporting and remitting wholesale tobacco tax--Penalty--Credit or refund for destroyed unfit tobacco.10-50-64Voluntary regulation of use of tobacco products.10-50-65Certain activities regarding for-export-only tobacco products prohibited--Violation as misdeameanor.10-50-66Seizure and destruction of contraband tobacco products.10-50-67Relief for violation of § 10-50-65.10-50-6810-50-68 to 10-50-71. Repealed by SL 2003, ch 74, §§ 22 to 25.10-50-72Definition of terms.10-50-73Manufacturer to certify participation or compliance--Form--Delivery--Contents.10-50-74Certification update--Supplemental certification.10-50-75Inclusion of brand families--Requirements--No limitation on rights of State.10-50-76Maintenance of records--Exception.10-50-77Annual publication of directory on internet website--Date of publication--Development, contents and maintenance.10-50-78Exclusion from directory--Cure.10-50-79Hearing and appeal.10-50-80Distributors and wholesalers to submit information to secretary--Maintenance and availability of records--Monetary penalty--Deposit in general fund.10-50-81Secretary may require additional information.10-50-82Inclusion in directory prerequisite to affixing tax stamp or distribution--Monetary penalty--Deposit in general fund.10-50-83Inclusion of unregistered nonresident or foreign manufacturers in directory--Service of process--Information to be provided to secretary.10-50-84Notice to secretary of agent's authority--Termination or appointment of agent.10-50-85Service upon secretary of state in lieu of appointed or designated agent--Such service does not constitute compliance.10-50-86Disclosure of information to attorney general--Inter-agency sharing of information.10-50-87Financial information to be made available to attorney general.10-50-88Declaration of contraband--Seizure, forfeiture and destruction.10-50-89Promulgation of rules--Certification, reporting and directory.10-50-90Attorney general may seek restraining order--Action for enforcement--Compensation for costs.10-50-91Schedule of reports--Publication--Pre-publication sales, distribution, etc.10-50-92Conflict with other law.10-50-9310-50-93 to 10-50-98. Repealed by SL 2009, ch 58, §§ 2 to 7.10-50-99Shipment or transportation of cigarettes and tobacco products to consumers by sellers or distributors prohibited.10-50-100Injunction for actual or threatened violation.10-50-101Civil action for violation--Civil penalty.10-50-102Separate violations.10-50-103Forfeiture of products, profits, and benefits.10-50-104Other available penalties and remedies--Tax collected from person receiving products.10-50-105Provider of roll-your-own machine is cigarette manufacturer--Exception.10-50-106Only products in directory to be used in roll-your-own machine.10-50-107Seizure and destruction of tobacco products not purchased from licensed distributor or wholesaler.