South Dakota Codified Laws
Chapter 50B - Escrow Fund For Tobacco Litigation
Section 10-50B-4 - Cigarette defined.

10-50B-4. Cigarette defined.
For the purposes of §§10-50B-1 to 10-50B-10, inclusive, the term, cigarette, means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains:
(1)Any roll of tobacco wrapped in paper or in any substance not containing tobacco;
(2)Tobacco, in any form, that is functional in the product, which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette;
(3)Any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in subdivision (1) of this definition.
The term, cigarette, includes, roll-your-own, meaning any tobacco which, because of its appearance, type, packaging, or labeling is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes. For purposes of this definition, 0.09 ounces of roll-your-own tobacco constitutes one individual cigarette.

Source: SL 1999, ch 60, §4.

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.