South Dakota Codified Laws
Chapter 50 - Cigarette Tax
Section 10-50-27 - Agreement by nonresident to permit examination of records.

South Dakota Codified Laws

Title 10 - Taxation

Chapter 50 - Cigarette Tax

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 10-50-6 - Stamped cigarettes not subject to further tax--Person in possession of unstamped cigarettes liable for tax and penalty.

Section 10-50-7 - Transactions constitutionally exempt from taxation.

Section 10-50-8 - Impact of tax borne by consumer--Separate statement on invoice--Method of collection unaffected.

Section 10-50-9 - License required of distributors and wholesalers--Registration required of retailers--Separate license or registration for each outlet--Violation as petty offense.

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 10-50-13 - Transfer of license to different location or person--Contents of application for transfer.

Section 10-50-14 - Annual renewal of license--Fee.

Section 10-50-15 - Revocation of license or registration--Appeal.

Section 10-50-16 - Sale of cigarettes after license or registration revocation as petty offense--Forfeiture.

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 10-50-26 - Bond or depository agreement required of authorized nonresident--Duration of bond or agreement.

Section 10-50-27 - Agreement by nonresident to permit examination of records.

Section 10-50-28 - Appointment of attorney by authorized nonresident--Service of process on attorney--Notice to nonresident.

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 10-50-34 - Enforcement powers of department personnel--Arrest--Complaint--Seizure of counterfeit license or stamp.

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 10-50-41 - Examination of distributor's, wholesaler's, and dealer's records--Inspection of premises--Records to be kept by dealer.

Section 10-50-42 - Investigations and taking of testimony.

Section 10-50-43 - Subpoena of witnesses and evidence in department hearings.

Section 10-50-44 - Witnesses not excused by self-incrimination--Evidence produced not used against witness.

Section 10-50-45 - Judicial enforcement of departmental process--Commitment to jail--Further proceedings by secretary.

Section 10-50-46 - Application for hearing by secretary--Notice of grant or denial of hearing.

Section 10-50-47 - Hearing ordered by secretary--Requiring appearance of witnesses and production of evidence.

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 10-50-50 - Service of notice of appeal--Notice and bond filed with clerk of courts--Time of hearing by court.

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 10-50-62 - Dealers to buy only from licensed wholesalers and distributors who have paid taxes--Violation as misdemeanor.

Section 10-50-63 - Deadline for reporting and remitting wholesale tobacco tax--Penalty--Credit or refund for destroyed unfit tobacco.

Section 10-50-64 - Voluntary regulation of use of tobacco products.

Section 10-50-65 - Certain activities regarding for-export-only tobacco products prohibited--Violation as misdeameanor.

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 10-50-77 - Annual publication of directory on internet website--Date of publication--Development, contents and maintenance.

Section 10-50-78 - Exclusion from directory--Cure.

Section 10-50-79 - Hearing and appeal.

Section 10-50-80 - Distributors and wholesalers to submit information to secretary--Maintenance and availability of records--Monetary penalty--Deposit in general fund.

Section 10-50-81 - Secretary may require additional information.

Section 10-50-82 - Inclusion in directory prerequisite to affixing tax stamp or distribution--Monetary penalty--Deposit in general fund.

Section 10-50-83 - Inclusion of unregistered nonresident or foreign manufacturers in directory--Service of process--Information to be provided to secretary.

Section 10-50-84 - Notice to secretary of agent's authority--Termination or appointment of agent.

Section 10-50-85 - Service upon secretary of state in lieu of appointed or designated agent--Such service does not constitute compliance.

Section 10-50-86 - Disclosure of information to attorney general--Inter-agency sharing of information.

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 10-50-90 - Attorney general may seek restraining order--Action for enforcement--Compensation for costs.

Section 10-50-91 - Schedule of reports--Publication--Pre-publication sales, distribution, etc.

Section 10-50-92 - Conflict with other law.

Section 10-50-99 - Shipment or transportation of cigarettes and tobacco products to consumers by sellers or distributors prohibited.

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 10-50-104 - Other available penalties and remedies--Tax collected from person receiving products.

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.

Section 10-50-107 - Seizure and destruction of tobacco products not purchased from licensed distributor or wholesaler.