South Dakota Codified Laws
Title 10 - Taxation
Chapter 50B - Escrow Fund For Tobacco Litigation

Section 10-50B-1 - Legislative findings. - 10-50B-1. Legislative findings. The Legislature finds the following: (1)Cigarette smoking...

Section 10-50B-2 - Legislative intent. - 10-50B-2. Legislative intent. In enacting §§10-50B-1 to 10-50B-10, inclusive, it...

Section 10-50B-3 - Definitions. - 10-50B-3. Definitions. Terms used in §§10-50B-1 to 10-50B-10, inclusive, mean:...

Section 10-50B-4 - Cigarette defined. - 10-50B-4. Cigarette defined. For the purposes of §§10-50B-1 to 10-50B-10,...

Section 10-50B-5 - Tobacco product manufacturer defined. - 10-50B-5. Tobacco product manufacturer defined. For the purposes of §§10-50B-1...

Section 10-50B-6 - Units sold defined. - 10-50B-6. Units sold defined. For the purposes of §§10-50B-1 to...

Section 10-50B-7 - Requirements for tobacco product manufacturers selling cigarettes in state--Quarterly installment deposits. - 10-50B-7. Requirements for tobacco product manufacturers selling cigarettes in state--Quarterly...

Section 10-50B-8 - Tobacco product manufacturers to receive appreciation on funds--Funds released from escrow for specified purposes. - 10-50B-8. Tobacco product manufacturers to receive appreciation on funds--Funds released...

Section 10-50B-9 - Certification of compliance by tobacco product manufacturer--Civil action for non-compliance--Penalties. - 10-50B-9. Certification of compliance by tobacco product manufacturer--Civil action for...

Section 10-50B-10 - Each failure to make deposit a separate violation. - 10-50B-10. Each failure to make deposit a separate violation. Each...

Section 10-50B-11 - Master Settlement Agreement monies to be deposited in education enhancement trust fund. - 10-50B-11.Master Settlement Agreement monies to be deposited in education enhancement...

Section 10-50B-11.1 - Code provisions governing investment in education enhancement trust fund. - 10-50B-11.1.Code provisions governing investment in education enhancement trust fund. The...

Section 10-50B-13 - Revocation of license--Hearing--Reinstatement. - 10-50B-13. Revocation of license--Hearing--Reinstatement. The secretary of revenue may revoke...

Section 10-50B-15 - Assignment to state of manufacturer's interest in money in qualified escrow fund. - 10-50B-15. Assignment to state of manufacturer's interest in money in...

Section 10-50B-16 - Amendment of escrow agreement to execute assignment--Requirements--Delivery. - 10-50B-16. Amendment of escrow agreement to execute assignment--Requirements--Delivery. The parties...

Section 10-50B-17 - Manufacturer not relieved of obligations by assignment. - 10-50B-17. Manufacturer not relieved of obligations by assignment. Nothing in...

Section 10-50B-18 - Cigarette importers--Tobacco product manufacturer--Joint and several liability--Escrow fund. - 10-50B-18 . Cigarette importers--Tobacco product manufacturer--Joint and several liability--Escrow fund....

Section 10-50B-19 - State directory--Manufacturers--Surety bond--Amount. - 10-50B-19 . State directory--Manufacturers--Surety bond--Amount. Before being listed in the...

Section 10-50B-20 - Disclosure of information--Purposes. - 10-50B-20 . Disclosure of information--Purposes. Notwithstanding any other law, the...