10-50C-12. Electronic submission of returns--Electronic remittance of tax.
The cigar shipper shall file a return required to be filed pursuant to § 10-50C-9 by electronic means with the department. The cigar shipper shall remit any taxes required to be remitted pursuant to § 10-50C-10 by electronic means to the department.
Source: SL 2021, ch 52, § 12, eff. Jan. 1, 2022.
Structure South Dakota Codified Laws
Section 10-50C-1 - Definitions.
Section 10-50C-2 - Cigar shipper license requirements.
Section 10-50C-3 - Period of validity of license--Proration or refund of license fee prohibited.
Section 10-50C-4 - Sale and shipment requirements.
Section 10-50C-5 - Package labeling requirements.
Section 10-50C-6 - Delivery of shipment by common carrier--Requirements.
Section 10-50C-7 - Civil penalty.
Section 10-50C-8 - State jurisdiction--Audit of records.
Section 10-50C-9 - Cigar shipper quarterly returns.
Section 10-50C-11 - Entities exempt from § 10-50C-10.
Section 10-50C-12 - Electronic submission of returns--Electronic remittance of tax.
Section 10-50C-14 - Resale of cigars prohibited--Violation as misdemeanor.