10-50C-8. State jurisdiction--Audit of records.
A cigar shipper consents to the jurisdiction of the department and the courts of this state with respect to the enforcement of the provisions of this chapter.
The cigar shipper shall allow the department to perform an audit of the cigar shipper's records, including any documents used to verify the age of any person ordering cigars from the cigar shipper, and provide copies of any such records upon request.
Source: SL 2021, ch 52, § 8, 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.