South Dakota Codified Laws
Chapter 50B - Escrow Fund For Tobacco Litigation
Section 10-50B-20 - Disclosure of information--Purposes.

10-50B-20 . Disclosure of information--Purposes.
Notwithstanding any other law, the secretary of revenue or the attorney general may disclose, at the discretion of the secretary or the attorney general, any information received pursuant to title 10 for purposes of the proper administration, determination of compliance, or enforcement of chapters 10-50 and 10-50B, to:
(1) Participating manufacturers;
(2) Signatory states that are signatories to the NPM Adjustment Settlement Agreement; or
(3) The Data Clearinghouse;
as those terms are defined in the Master Settlement Agreement or the NPM Adjustment Settlement Agreement.

Source: SL 2020, ch 36, ยง 3.

Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

Chapter 50B - Escrow Fund For Tobacco Litigation

Section 10-50B-1 - Legislative findings.

Section 10-50B-2 - Legislative intent.

Section 10-50B-3 - Definitions.

Section 10-50B-4 - Cigarette defined.

Section 10-50B-5 - Tobacco product manufacturer defined.

Section 10-50B-6 - Units sold defined.

Section 10-50B-7 - Requirements for tobacco product manufacturers selling cigarettes in state--Quarterly installment deposits.

Section 10-50B-8 - Tobacco product manufacturers to receive appreciation on funds--Funds released from escrow for specified purposes.

Section 10-50B-9 - Certification of compliance by tobacco product manufacturer--Civil action for non-compliance--Penalties.

Section 10-50B-10 - Each failure to make deposit a separate violation.

Section 10-50B-11 - Master Settlement Agreement monies to be deposited in education enhancement trust fund.

Section 10-50B-11.1 - Code provisions governing investment in education enhancement trust fund.

Section 10-50B-13 - Revocation of license--Hearing--Reinstatement.

Section 10-50B-15 - Assignment to state of manufacturer's interest in money in qualified escrow fund.

Section 10-50B-16 - Amendment of escrow agreement to execute assignment--Requirements--Delivery.

Section 10-50B-17 - Manufacturer not relieved of obligations by assignment.

Section 10-50B-18 - Cigarette importers--Tobacco product manufacturer--Joint and several liability--Escrow fund.

Section 10-50B-19 - State directory--Manufacturers--Surety bond--Amount.

Section 10-50B-20 - Disclosure of information--Purposes.