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    • Legislation USA
    • South Dakota Codified Laws
    • Title 10 - Taxation
    • Chapter 50C - Cigar Shipments
    • Section 10-50C-5 - Package labeling requirements.

    South Dakota Codified Laws
    Chapter 50C - Cigar Shipments
    Section 10-50C-5 - Package labeling requirements.

    10-50C-5. Package labeling requirements.
    A cigar shipper shall conspicuously label each package to be shipped with words indicating that the package contains cigars and that the signature of a person twenty-one years of age or older is required for delivery.

    Source: SL 2021, ch 52, § 5, eff. Jan. 1, 2022.

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    Structure South Dakota Codified Laws

    South Dakota Codified Laws

    Title 10 - Taxation

    Chapter 50C - Cigar Shipments

    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-10 - Taxes.

    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-13 - Sale and shipment without license prohibited--Action by department for violation--Civil penalty.

    Section 10-50C-14 - Resale of cigars prohibited--Violation as misdemeanor.

    Section 10-50C-15 - Promulgation of rules.

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