South Dakota Codified Laws
Title 10 - Taxation
Chapter 50C - Cigar Shipments

Section 10-50C-1 - Definitions. - 10-50C-1. Definitions. Terms used in this chapter mean: (1)"Cigar", any...

Section 10-50C-2 - Cigar shipper license requirements. - 10-50C-2. Cigar shipper license requirements. Any person located within or...

Section 10-50C-3 - Period of validity of license--Proration or refund of license fee prohibited. - 10-50C-3. Period of validity of license--Proration or refund of license...

Section 10-50C-4 - Sale and shipment requirements. - 10-50C-4. Sale and shipment requirements. Notwithstanding § 10-50-99, a cigar...

Section 10-50C-5 - Package labeling requirements. - 10-50C-5. Package labeling requirements. A cigar shipper shall conspicuously label...

Section 10-50C-6 - Delivery of shipment by common carrier--Requirements. - 10-50C-6. Delivery of shipment by common carrier--Requirements. Each shipment of...

Section 10-50C-7 - Civil penalty. - 10-50C-7. Civil penalty. A cigar shipper who violates § 10-50C-4...

Section 10-50C-8 - State jurisdiction--Audit of records. - 10-50C-8. State jurisdiction--Audit of records. A cigar shipper consents to...

Section 10-50C-9 - Cigar shipper quarterly returns. - 10-50C-9. Cigar shipper quarterly returns. A cigar shipper shall file...

Section 10-50C-10 - Taxes. - 10-50C-10. Taxes. A cigar shipper shall remit the tax prescribed...

Section 10-50C-11 - Entities exempt from § 10-50C-10. - 10-50C-11. Entities exempt from §10-50C-10. The following entities are exempt...

Section 10-50C-12 - Electronic submission of returns--Electronic remittance of tax. - 10-50C-12. Electronic submission of returns--Electronic remittance of tax. The cigar...

Section 10-50C-13 - Sale and shipment without license prohibited--Action by department for violation--Civil penalty. - 10-50C-13. Sale and shipment without license prohibited--Action by department for...

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

Section 10-50C-15 - Promulgation of rules. - 10-50C-15. Promulgation of rules. The department may promulgate rules, pursuant...