10-50-1. Definition of terms.
Terms used in this chapter mean:
(1)"Consumer," any individual who is not a retailer or a licensed distributor or wholesaler pursuant to §10-50-9;
(2)"Dealer," or "retailer," any person other than a distributor or wholesaler, as defined herein, who is engaged in this state in the business of selling cigarettes or tobacco products at retail;
(3)"Distributor," any person engaged in this state in the business of producing or manufacturing cigarettes, or importing into the state cigarettes, at least seventy-five percent of which are purchased directly from the manufacturers thereof;
(4)"Licensed distributor," or "licensed wholesaler," a distributor or wholesaler licensed under the provisions of this chapter;
(5)"Person," any individual, firm, fiduciary, partnership, limited liability company, corporation, trust, or association, however formed;
(6)"Sale" or "sell," shall include or apply to gifts, exchanges, and barter;
(7)"Secretary," the secretary of revenue;
(8)"Tobacco products," cigars, snuff, chewing tobacco, and any other products made up or composed of tobacco in whole or in part, except cigarettes.
Source: SDC 1939, §57.3901; SL 1951, ch 452, §1; SL 1970, ch 78, §1; SL 1973, ch 2, §278; SL 1994, ch 351, §27; SL 1995, ch 72, §5; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2005, ch 82, §1; SL 2009, ch 58, §1; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
Structure South Dakota Codified Laws
Section 10-50-1 - Definition of terms.
Section 10-50-2 - Number of cigarettes in package.
Section 10-50-3 - Tax imposed on cigarettes held for sale--Rates of tax.
Section 10-50-4 - Stamps affixed to evidence tax payment--Samples excepted.
Section 10-50-5 - Denominations of stamps--Fractional parts of cent.
Section 10-50-7 - Transactions constitutionally exempt from taxation.
Section 10-50-10 - Contents of application for license.
Section 10-50-11 - Fee for distributor or wholesaler license--Reduced fee for part of year.
Section 10-50-12 - Display of license--Duration--Return of license on revocation.
Section 10-50-14 - Annual renewal of license--Fee.
Section 10-50-15 - Revocation of license or registration--Appeal.
Section 10-50-18 - Stamps secured and sold by secretary--Discount.
Section 10-50-19 - Payment for stamps after purchase--Bond or depository agreement required.
Section 10-50-20 - Resale of stamps prohibited--Redemption of unused and uncanceled stamps.
Section 10-50-20.1 - Refund for stamped cigarettes destroyed by distributor.
Section 10-50-21 - Use or possession of counterfeit stamp as felony--Reuse of stamp.
Section 10-50-25 - Authorization to nonresident to affix stamps--Sale of stamps.
Section 10-50-27 - Agreement by nonresident to permit examination of records.
Section 10-50-29 - Authorized nonresident as licensed distributor.
Section 10-50-30 - Distributor to affix stamps.
Section 10-50-31 - Dealer to return unstamped cigarettes.
Section 10-50-32 - Sale of unstamped cigarettes as misdemeanor--Subsequent violation a felony.
Section 10-50-33 - Display or possession of unstamped cigarettes as evidence of intent to sell.
Section 10-50-35 - Unstamped cigarettes as contraband--Seizure without warrant.
Section 10-50-36 - Forfeiture and destruction of contraband cigarettes.
Section 10-50-37 - Confiscation of unstamped cigarettes not required if no intentional evasion.
Section 10-50-38 - Act of agent as act of principal.
Section 10-50-39 - Monthly reports by distributors--Contents and time of filing.
Section 10-50-42 - Investigations and taking of testimony.
Section 10-50-43 - Subpoena of witnesses and evidence in department hearings.
Section 10-50-46 - Application for hearing by secretary--Notice of grant or denial of hearing.
Section 10-50-48 - Secretary's order after hearing--Copy to applicant.
Section 10-50-49 - Appeal from secretary to circuit court--Notice of appeal.
Section 10-50-51 - Relief granted by circuit court--Costs.
Section 10-50-52 - Disposition of proceeds of tax.
Section 10-50-58 - Cigarette stamp purchasing fund established.
Section 10-50-59 - Recovery of cigarette stamp costs--Deposit of funds.
Section 10-50-60 - Promulgation of rules.
Section 10-50-61 - Wholesale tax on tobacco products--Credit for tax paid.
Section 10-50-64 - Voluntary regulation of use of tobacco products.
Section 10-50-66 - Seizure and destruction of contraband tobacco products.
Section 10-50-67 - Relief for violation of §10-50-65.
Section 10-50-72 - Definition of terms.
Section 10-50-73 - Manufacturer to certify participation or compliance--Form--Delivery--Contents.
Section 10-50-74 - Certification update--Supplemental certification.
Section 10-50-75 - Inclusion of brand families--Requirements--No limitation on rights of State.
Section 10-50-76 - Maintenance of records--Exception.
Section 10-50-78 - Exclusion from directory--Cure.
Section 10-50-79 - Hearing and appeal.
Section 10-50-81 - Secretary may require additional information.
Section 10-50-84 - Notice to secretary of agent's authority--Termination or appointment of agent.
Section 10-50-87 - Financial information to be made available to attorney general.
Section 10-50-88 - Declaration of contraband--Seizure, forfeiture and destruction.
Section 10-50-89 - Promulgation of rules--Certification, reporting and directory.
Section 10-50-91 - Schedule of reports--Publication--Pre-publication sales, distribution, etc.
Section 10-50-92 - Conflict with other law.
Section 10-50-100 - Injunction for actual or threatened violation.
Section 10-50-101 - Civil action for violation--Civil penalty.
Section 10-50-102 - Separate violations.
Section 10-50-103 - Forfeiture of products, profits, and benefits.
Section 10-50-105 - Provider of roll-your-own machine is cigarette manufacturer--Exception.
Section 10-50-106 - Only products in directory to be used in roll-your-own machine.