reglab/housing_qa huggingface dataset:
SD Codified L § 10-50C-1 (2021)
2021 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 individual roll of tobacco that has a wrapper or cover consisting only of tobacco;(2)"Cigar shipper," any person who has obtained a cigar shipper license pursuant to this chapter;(3)"Common carrier," a carrier that holds itself out to the general public as engaged in the business of transporting goods for a fee;(4)"Department," the Department of Revenue;(5)"Manufacturer's cost," the total of all costs incurred in the process of producing a cigar; and(6)"Wholesale purchase price," the consideration paid by a cigar shipper to acquire cigars. Source: SL 2021, ch 52, § 1, eff. Jan. 1, 2022.
SD Codified L § 10-50C-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50C - Cigar Shipments|Section 10-50C-2 - Cigar shipper license requirements.

10-50C-2. Cigar shipper license requirements. Any person located within or outside of this state may obtain a cigar shipper license. An applicant for an initial or renewal cigar shipper license shall:(1)File an application with the department on a form prescribed by the department;(2)Pay a license fee of one hundred dollars;(3)Hold a South Dakota sales and use tax license issued by the department; and(4)Be current on the remittance of all applicable state and local taxes.The department shall issue a cigar shipper license to any applicant who meets the requirements of this chapter. Source: SL 2021, ch 52, § 2, eff. Jan. 1, 2022.
SD Codified L § 10-50C-3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50C - Cigar Shipments|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 fee prohibited. A cigar shipper license is valid from July first to June thirtieth, inclusive. However, the license is valid for an additional three days if a proper application for a new license is in the possession of the department before midnight on the thirtieth day of June when the license expires.The license fee required to be paid pursuant to § 10-50C-2 may not be prorated or refunded for a license that is not held for the entire period. Source: SL 2021, ch 52, § 3, eff. Jan. 1, 2022.
SD Codified L § 10-50C-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50C - Cigar Shipments|Section 10-50C-4 - Sale and shipment requirements.

10-50C-4. Sale and shipment requirements. Notwithstanding § 10-50-99, a cigar shipper may sell and ship cigars to any person in this state who is twenty-one years of age or older. Before shipping the cigars, the cigar shipper shall verify the age of the person placing the order by obtaining a copy of the person's valid age-bearing photo identification document issued by this state, another state, the federal government, or a federally recognized Indian tribe, or by using an age verification service. The cigar shipper shall record the name, address, date of birth, and telephone number of the person placing the order on the order form or other verifiable record. The cigar shipper shall notify the person placing the order that the recipient of the shipment is required to show a valid age-bearing photo identification document issued by this state, another state, the federal government, or a federally recognized Indian tribe, upon delivery. Source: SL 2021, ch 52, § 4, eff. Jan. 1, 2022.
SD Codified L § 10-50C-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|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.
SD Codified L § 10-50C-6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50C - Cigar Shipments|Section 10-50C-6 - Delivery of shipment by common carrier--Requirements.

10-50C-6. Delivery of shipment by common carrier--Requirements. Each shipment of cigars made pursuant to this chapter shall be delivered by a common carrier with a label that complies with the provisions of § 10-50C-5. The common carrier shall obtain the signature of a person twenty-one years of age or older prior to delivery of the shipment, and shall request that the person signing for the shipment display a valid age-bearing photo identification document issued by this state, another state, the federal government, or a federally recognized Indian tribe verifying that the person is twenty-one years of age or older. Source: SL 2021, ch 52, § 6, eff. Jan. 1, 2022.
SD Codified L § 10-50C-7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50C - Cigar Shipments|Section 10-50C-7 - Civil penalty.

10-50C-7. Civil penalty. A cigar shipper who violates § 10-50C-4 or 10-50C-5 is subject to a civil penalty of one thousand dollars for a first offense and two thousand dollars for a second or subsequent offense. Penalties may be levied by the department.A common carrier who violates § 10-50C-6 is subject to a civil penalty of one thousand dollars for a first offense and two thousand dollars for a second or subsequent offense. Penalties may be levied by the department.Any money collected pursuant to this section shall be deposited in the general fund. Source: SL 2021, ch 52, § 7, eff. Jan. 1, 2022.
SD Codified L § 10-50C-8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50C - Cigar Shipments|Section 10-50C-8 - State jurisdiction--Audit of records.

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.
SD Codified L § 10-50C-9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50C - Cigar Shipments|Section 10-50C-9 - Cigar shipper quarterly returns.

10-50C-9. Cigar shipper quarterly returns. A cigar shipper shall file a quarterly return with the department on or before the fifteenth day of the month following each quarterly period even if no business was transacted during the reporting period.The return must include:(1)The business name, address, and cigar shipper license number of the cigar shipper;(2)The total wholesale purchase price, as defined in this chapter, or manufacturer's cost, as defined in this chapter, of cigars shipped to recipients in this state during the quarterly period;(3)The name and address of shipment recipients in this state during the quarterly period;(4)The name of any common carrier used to deliver each shipment; and(5)The date, cigar brand, quantity, and wholesale purchase price, as defined in this chapter, or manufacturer's cost, as defined in this chapter, of each shipment, along with any taxes remitted by the purchaser during the quarterly period. Source: SL 2021, ch 52, § 9, eff. Jan. 1, 2022.
SD Codified L § 10-50C-10 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50C - Cigar Shipments|Section 10-50C-10 - Taxes.

10-50C-10. Taxes. A cigar shipper shall remit the tax prescribed pursuant to § 10-50-61 based upon the wholesale purchase price, as defined in this chapter, for any cigars sold and shipped to a consumer in this state. If there is no wholesale purchase price, the cigar shipper shall remit the tax prescribed pursuant to § 10-50-61 based upon the manufacturer's cost, as defined in this chapter, for any cigars sold and shipped to a consumer in this state. The cigar shipper shall remit the taxes quarterly on or before the fifteenth day of the month following each quarterly period. Source: SL 2021, ch 52, § 10, eff. Jan. 1, 2022.
SD Codified L § 10-50C-11 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50C - Cigar Shipments|Section 10-50C-11 - Entities exempt from § 10-50C-10.

10-50C-11. Entities exempt from §10-50C-10. The following entities are exempt from the provisions of § 10-50C-10:(1)A cigar shipper who is also a licensed distributor or licensed wholesaler pursuant to chapter 10-50 and who has already remitted the tax pursuant to § 10-50-61 on cigars brought into this state that were subsequently sold and shipped to a consumer in this state; or(2)A cigar shipper who is also a registered tobacco retailer pursuant to chapter 10-50 and who has purchased cigars from a licensed distributor or licensed wholesaler pursuant to chapter 10-50 that were subsequently sold and shipped to a consumer in this state. Source: SL 2021, ch 52, § 11, eff. Jan. 1, 2022.
SD Codified L § 10-50C-12 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50C - Cigar Shipments|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 shipper shall file a return required to be filed pursuant to § 10-50C-9 by electronic means with the department. The cigar shipper shall remit any taxes required to be remitted pursuant to § 10-50C-10 by electronic means to the department. Source: SL 2021, ch 52, § 12, eff. Jan. 1, 2022.
SD Codified L § 10-50C-13 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50C - Cigar Shipments|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 violation--Civil penalty. A sale and shipment of cigars to a person in this state from a person who does not hold a current cigar shipper license is prohibited. Any person who violates this section is also in violation of § 10-50-99 and is subject to the provisions of §§ 10-50-100 to 10-50-104, inclusive. Any money collected pursuant to this section shall be deposited in the general fund. Source: SL 2021, ch 52, § 13, eff. Jan. 1, 2022.
SD Codified L § 10-50C-14 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50C - Cigar Shipments|Section 10-50C-14 - Resale of cigars prohibited--Violation as misdemeanor.

10-50C-14. Resale of cigars prohibited--Violation as misdemeanor. Cigars shipped to any person in this state pursuant to this chapter may only be used for personal use and may not be resold. It is a Class 1 misdemeanor for any person to resell or attempt to resell any cigar obtained pursuant to the provisions of this chapter. Source: SL 2021, ch 52, § 14, eff. Jan. 1, 2022.
SD Codified L § 10-50C-15 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50C - Cigar Shipments|Section 10-50C-15 - Promulgation of rules.

10-50C-15. Promulgation of rules. The department may promulgate rules, pursuant to chapter 1-26, concerning:(1)Forms necessary for the implementation of this chapter;(2)Reporting and tracking requirements for cigar shipper licensees; and(3)The procedure for filing tax returns and the remittance of all applicable taxes. Source: SL 2021, ch 52, § 15, eff. Jan. 1, 2022.
SD Codified L § 10-52-1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law|Section 10-52-1 - "Non-ad valorem tax" defined.

10-52-1."Non-ad valorem tax" defined.Non-ad valorem tax, as used in this chapter, shall mean any tax other than an ad valorem real property tax. Source: SL 1969, ch 190, §2; SL 1992, ch 80, §210.
SD Codified L § 10-52-1.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law|Section 10-52-1.1 - Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.

10-52-1.1. Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.Notwithstanding any other provision of law, gross receipts as defined in this chapter do not include any tax imposed by this chapter and chapters 10-45, 10-45D, and 10-52A that is separately stated on the invoice, bill of sale, or similar document given to the purchaser. Source: SL 2013, ch 56, §3.
SD Codified L § 10-52-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law|Section 10-52-2 - Imposition of tax--Conformance to state sales and use tax--Rate.

10-52-2. Imposition of tax--Conformance to state sales and use tax--Rate.Any incorporated municipality within this state may impose any non-ad valorem tax in accordance with the provisions of this chapter, except upon fuel used for motor vehicles, by ordinance enacted by its local governing board. However, no tax may be levied on the sale, use, storage and consumption of items taxed under chapters 10-45 and 10-46, unless such tax conforms in all respects to the state tax on such items with the exception of the rate, and the rate levied does not exceed two percent. Source: SL 1969, ch 190, §3; SL 1977, ch 103, §1; SL 1983, ch 101, §2; SL 1987, ch 112, §1; SL 1991, ch 111, §1; SL 1994, ch 103; SL 1995, ch 68, §46; SL 1995, ch 73, §1; SL 1997, ch 71, §1; SL 2002, ch 64, §32.
SD Codified L § 10-52-2.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law|Section 10-52-2.2 - Tax on sale or use of motor and special fuel by certain municipalities--Rate--Exemptions.

10-52-2.2. Tax on sale or use of motor and special fuel by certain municipalities--Rate--Exemptions.A municipality of the second and third class as defined by §9-2-1 may levy a tax on the sale or use of motor and special fuel as defined in chapter 10-47B by motor vehicles operated upon the public highways of the state and the streets and highways of the municipality. This tax may not exceed the rate of one cent per gallon. The tax authorized pursuant to this section may not apply to motor or special fuel for the purpose of operating or propelling stationary gas engines, tractors used for agricultural purposes, or the purchase of fuel for lighting, heating, cleaning, or other commercial use. Source: SL 1980, ch 106, §1; SL 1983, ch 100, §73; SL 1995, ch 71, §188.
SD Codified L § 10-52-2.3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law|Section 10-52-2.3 - Imposition of both non-ad valorem tax and motor and use fuel tax prohibited.

10-52-2.3. Imposition of both non-ad valorem tax and motor and use fuel tax prohibited.A municipality may not impose both a municipal non-ad valorem tax as provided for in this chapter and a tax on motor fuel and on users of fuel as provided for and defined in §10-52-2.2. Source: SL 1980, ch 106, §4.
SD Codified L § 10-52-2.4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law|Section 10-52-2.4 - Additional non-ad valorem tax authorized--Prerequisites--Adoption--Referendum--Limitation.

10-52-2.4. Additional non-ad valorem tax authorized--Prerequisites--Adoption--Referendum--Limitation.A municipality which has warranted indebtedness in an amount which is fifty percent or more of its current budget, may, upon a two-thirds vote of the members of its governing body, adopt a non-ad valorem tax of one percent over and above the other limits allowed by this chapter.The tax authorized by this section may be referred.The amount of warranted indebtedness to be eliminated under this section shall be specified in the ordinance adopting the tax. The tax shall cease at the end of the quarter in which the amount of the warranted indebtedness is eliminated. No municipality using this section may impose the tax allowed herein for two years after the warranted indebtedness is eliminated as provided herein. Source: SL 1981, ch 115.
SD Codified L § 10-52-2.7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law|Section 10-52-2.7 - Materials incorporated in construction work--Restriction on application of rate increase.

10-52-2.7. Materials incorporated in construction work--Restriction on application of rate increase.No tax increase may be levied on materials incorporated in construction work pursuant to construction contracts bid or entered into on or before the effective date of the tax increase. Source: SL 1984, ch 93, §3; SL 2001, ch 56, §17.
SD Codified L § 10-52-2.8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law|Section 10-52-2.8 - Alcoholic beverage sales--Non-ad valorem tax prohibited--Exception.

10-52-2.8. Alcoholic beverage sales--Non-ad valorem tax prohibited--Exception.No non-ad valorem tax may be levied under chapter 10-52 which is based upon the amount of or receipts from the sale of alcoholic beverages as that term is defined in §35-1-1 except for sales or use taxes similar to those imposed by chapter 10-45 or 10-46. Source: SL 1984, ch 104.
SD Codified L § 10-52-2.10 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law|Section 10-52-2.10 - Issuance of municipal non-ad valorem tax revenue bonds.

10-52-2.10. Issuance of municipal non-ad valorem tax revenue bonds.Any incorporated municipality imposing a non-ad valorem tax in accordance with §10-52-2 may issue municipal non-ad valorem tax revenue bonds pursuant to this section and chapter 6-8B in anticipation of the collection of the taxes. The bonds shall be payable solely from the collections of the taxes imposed by the municipality under §10-52-2, as determined by the governing body. The governing body shall, in the resolution or ordinance authorizing the bonds, agree that it will continue to impose and collect the taxes so long as the bonds are outstanding. The governing body shall also pledge so much of the collections of the taxes as may be necessary to pay the principal premium and interest on the bonds and to maintain any debt service reserve established for the bonds. For bonds issued prior to January 1, 2004, the proceeds of the bonds may be used for land acquisition, the funding of public ambulances and medical emergency response vehicles, public hospitals or nonprofit hospitals with fifty or fewer licensed beds and other public health care facilities or nonprofit health care facilities with fifty or fewer licensed beds, capital asset acquisition and capital improvements, to establish a debt service reserve fund for the bonds and to pay not more than one year's capitalized interest on the bonds.No election is required to authorize the issuance of municipal non-ad valorem tax revenue bonds. The bonds shall be issued and sold as provided in chapter 6-8B. Source: SL 1987, ch 113; SL 1990, ch 98; SL 1991, ch 111, §2; SL 2002, ch 64, §38; SL 2003, ch 61, §18.
SD Codified L § 10-52-2.11 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law|Section 10-52-2.11 - Imposition of non-ad valorem tax on municipally owned airport--Manner of imposition.

10-52-2.11. Imposition of non-ad valorem tax on municipally owned airport--Manner of imposition.Any incorporated municipality within this state may impose any non-ad valorem tax in accordance with the provisions of chapters 10-52 and 10-52A at a municipally owned airport outside the municipality's corporate limits by ordinance enacted by its local governing board. The municipality shall levy a rate of taxation and apply the tax in the same manner that the municipality applies the tax within the municipal corporate limits. Source: SL 2003, ch 75, §1.
SD Codified L § 10-52-3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law|Section 10-52-3 - Referendum procedure and scope--Continuing tax ordinances.

10-52-3. Referendum procedure and scope--Continuing tax ordinances. Any tax imposed by the governing board of any municipality pursuant to the provisions of this chapter, may be referred to a vote of the people for its approval or disapproval in the same manner as provided in §§9-20-7, 9-20-8, and 9-20-10. A tax imposed by municipal ordinance which was in effect on December 31, 2003, is continued under the provisions of this chapter if:(1)The governing board of the municipality has reviewed the existing tax ordinance to determine compliance with the provisions of this chapter; and(2)The governing board of the municipality documents the review, any amendment, and the intent to continue the tax in the official minutes of the governing board.Any amendment made by the municipality to comply with the provisions of chapter 10-45C, §§10-1-44.3, 10-45-1 to 10-45-1.4, inclusive, 10-45-2.3, 10-45-3.4, 10-45-5, 10-45-5.3, 10-45-8, 10-45-24, 10-45-30, 10-45-61, 10-45-108 and 10-45-109, 10-46-1, 10-46-17.6, 10-52-2, 10-52-2.10, 10-52-3, 10-52-9, 10-52-13, 10-52-14, and 10-59-27 or the determination to continue the tax under the provisions of this chapter is deemed to be an administrative decision pursuant to §9-20-19 and is not subject to referendum. Source: SL 1969, ch 190, §6; SL 1992, ch 60, §2; SL 2002, ch 64, §37; SL 2003, ch 61, §17; SL 2021, ch 49, § 12.
SD Codified L § 10-52-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law|Section 10-52-4 - State administration--Exception.

10-52-4. State administration--Exception.The administration of non-ad valorem taxes adopted under this chapter shall be by the Department of Revenue whenever a similar tax is imposed by the state except the tax on motor and use fuel authorized pursuant to this chapter. The Department of Revenue may prescribe forms and promulgate rules pursuant to chapter 1-26 for the making of returns and for the ascertainment, assessment, and collection of the tax imposed pursuant hereto including the tax on motor and use fuel as provided by this chapter. It shall keep full and accurate records of all moneys received and distributed under this chapter. Nothing in this chapter prevents incorporated municipalities from contracting with the Department of Revenue for the administration and collection of other taxes imposed pursuant to this chapter. Source: SL 1969, ch 190, §4; SL 1980, ch 106, §3; SL 1987, ch 82, §46; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-52-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law|Section 10-52-5 - Distribution of collections.

10-52-5. Distribution of collections.All moneys received and collected on behalf of a particular political subdivision by the Department of Revenue, pursuant to this chapter, shall be credited to a special municipal non-ad valorem tax fund which is hereby established in the state treasury and after deducting the amount of refunds made, the amounts necessary to defray the cost of collecting the tax, and the administrative expenses incident thereto, shall be paid within thirty days after collection to the municipality entitled thereto. Source: SL 1969, ch 190, §5; SL 1992, ch 60, §2; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-52-5.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law|Section 10-52-5.1 - Distribution of motor and use fuel collections.

10-52-5.1. Distribution of motor and use fuel collections.The proceeds of the tax on motor and use fuel authorized by §10-52-2.2 shall be credited to a municipal street fund to be expended under the supervision of the governing body of the municipality for the purposes of reconstructing, supervising, and maintaining of highways, streets, and bridges under the jurisdiction of the municipality. Source: SL 1980, ch 106, §2.