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South Dakota Codified Laws
Title 10
Chapter 10-50C
S.D. Codified Laws ch. 10-50C
Cigar Shipments
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10-50C-1
Definitions.
10-50C-2
Cigar shipper license requirements.
10-50C-3
Period of validity of license--Proration or refund of license fee prohibited.
10-50C-4
Sale and shipment requirements.
10-50C-5
Package labeling requirements.
10-50C-6
Delivery of shipment by common carrier--Requirements.
10-50C-7
Civil penalty.
10-50C-8
State jurisdiction--Audit of records.
10-50C-9
Cigar shipper quarterly returns.
10-50C-10
Taxes.
10-50C-11
Entities exempt from § 10-50C-10.
10-50C-12
Electronic submission of returns--Electronic remittance of tax.
10-50C-13
Sale and shipment without license prohibited--Action by department for violation--Civil penalty.
10-50C-14
Resale of cigars prohibited--Violation as misdemeanor.
10-50C-15
Promulgation of rules.