37-10-26. Promulgation of rules--Cost survey.
The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning:
(1)The minimum price of cigarettes;
(2)The extension of credit; and
(3)Retail delinquency.
The secretary of revenue may undertake a cost survey as provided in §37-10-12.
Source: SL 1966, ch 157, §14 (1); SL 1987, ch 82, §53; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
Structure South Dakota Codified Laws
Chapter 10 - Unfair Cigarette Sales
Section 37-10-1 - Definition of terms.
Section 37-10-4 - Sales between wholesalers permitted at less than cost--Basic cost to be charged.
Section 37-10-5 - Computation of cost to retailer--Expenses included.
Section 37-10-6 - Presumption as to cost of doing business by retailer.
Section 37-10-7 - Wholesaler's costs added when retailer purchases from manufacturer.
Section 37-10-8 - Presumption as to cost of doing business by retailer purchasing from manufacturer.
Section 37-10-9 - Computation of cost to wholesaler--Expenses included.
Section 37-10-10 - Presumption as to cost of doing business by wholesaler--Cartage costs.
Section 37-10-11 - Purchases outside ordinary trade channels not considered in determining costs.
Section 37-10-12 - Cost survey as evidence of cost to retailer or wholesaler.
Section 37-10-13 - Tie-in sale at less than value of other goods deemed rebate or concession.
Section 37-10-15 - Promotional merchandise not considered in determining cost.
Section 37-10-17 - Cost survey price considered competitive price.
Section 37-10-18 - Isolated transactions exempt from chapter.
Section 37-10-19 - Damaged merchandise sales exempt from chapter--Notice to customer.
Section 37-10-20 - Clearance sales exempt from chapter--Notice to customer.
Section 37-10-21 - Liquidation sales exempt from chapter.
Section 37-10-22 - Sales by officer acting under court order exempt from chapter.
Section 37-10-25 - Contracts in violation void--Recovery prohibited.
Section 37-10-26 - Promulgation of rules--Cost survey.
Section 37-10-27 - Duty to enforce chapter--Employment of personnel.
Section 37-10-28 - Powers vested in secretary available for enforcement of chapter.
Section 37-10-29 - Suspension or revocation of license under cigarette tax law.
Section 37-10-30 - Disciplinary proceedings not abated by expiration or renewal of license.
Section 37-10-31 - Procedure for suspension or revocation of license.
Section 37-10-32 - Periods of suspension of license--Revocation for persistent violations.
Section 37-10-33 - Appeal to courts from secretary of revenue.
Section 37-10-34 - Sales prohibited during suspension or revocation of license.
Section 37-10-35 - Reinstatement of revoked license.
Section 37-10-36 - Injunction proceedings to prevent violations of chapter.
Section 37-10-37 - Damages recovered in injunction proceeding.
Section 37-10-38 - Action for damages without injunction.
Section 37-10-39 - Severability of provisions--Severability from other laws.