reglab/housing_qa huggingface dataset:
SD Codified L § 10-50-38 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-38 - Act of agent as act of principal.

10-50-38. Act of agent as act of principal.For the purpose of this chapter, the act or omission of any officer, agent, or other person acting for or employed by any person, corporation, limited liability company, association, or partnership within the scope of that office, agency, or employment is deemed to be the act or omission of such person, corporation, limited liability company, association, or partnership as well as that person's own. Source: SL 1937, ch 243, §13; SDC 1939, §57.3913; SL 1951, ch 452, §9; SL 1994, ch 351, §28.
SD Codified L § 10-50-39 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-39 - Monthly reports by distributors--Contents and time of filing.

10-50-39. Monthly reports by distributors--Contents and time of filing.On or before the fifteenth day of each month each distributor shall render to the secretary of revenue a verified report of all sales and deliveries on forms prescribed by the secretary, showing the quantity of cigarettes sold or delivered in this state during the preceding calendar month, the amount of stamps purchased and used during such period of time and the amount of stamps on hand at the end of the reporting period and such other information as the secretary shall require. Source: SDC 1939, §57.3914 as added by SL 1955, ch 417; SL 1970, ch 78, §11; 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 § 10-50-41 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-41 - Examination of distributor's, wholesaler's, and dealer's records--Inspection of premises--Records to be kept by dealer.

10-50-41. Examination of distributor's, wholesaler's, and dealer's records--Inspection of premises--Records to be kept by dealer.The secretary of revenue may examine the books, papers, and records of any distributor, wholesaler, or dealer in this state, for the purpose of determining whether the tax imposed by this chapter has been fully paid, and may investigate and examine the stock of cigarettes or tobacco products in or upon any premises where the cigarettes or tobacco products are possessed, stored, or sold, for the purpose of determining whether the provisions of this chapter are being obeyed. The secretary may make the inspections and examinations at any time during ordinary business hours, and may inspect at the times the premises and all desks, safes, vaults, and other fixtures and furniture contained in or upon the premises for the purpose of ascertaining whether cigarettes or tobacco products are held or possessed in violation of this chapter. Each dealer shall keep documents establishing that the cigarettes and tobacco products in the dealer's inventory were purchased from a distributor or wholesaler licensed by the State of South Dakota. The documents shall be kept for at least three months. If the documents are not stored at the dealer's registered location, the documents shall be made available in physical or electronic form to the secretary within five business days of the receipt of the request from the secretary. Source: SDC 1939, §57.3914; SL 1951, ch 452, §10; SL 1955, ch 417; SL 1970, ch 78, §13; SL 1995, ch 72, §12; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2007, ch 64, §5; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-50-42 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-42 - Investigations and taking of testimony.

10-50-42. Investigations and taking of testimony.The secretary of revenue and any agent of the secretary duly authorized to conduct any inquiry, investigation, or hearing hereunder shall have power to administer oaths and take testimony under oath relative to the matter of inquiry or investigation. Source: SDC 1939, §57.3915; 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 § 10-50-43 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-43 - Subpoena of witnesses and evidence in department hearings.

10-50-43. Subpoena of witnesses and evidence in department hearings.At any hearing ordered by the secretary of revenue, the secretary or his agent is authorized to conduct such hearing and having authority by law to issue such process, may subpoena witnesses and require the production of books, papers, and documents pertinent to such inquiry. Source: SDC 1939, §57.3915; 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 § 10-50-44 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-44 - Witnesses not excused by self-incrimination--Evidence produced not used against witness.

10-50-44. Witnesses not excused by self-incrimination--Evidence produced not used against witness.No witness under subpoena authorized to be issued by the provisions of this chapter shall be excused from testifying or from producing books or papers on the ground that such testimony or the production of such books or other documentary evidence would tend to incriminate him, but such evidence or the books or papers so produced shall not be used in any criminal proceeding against him. Source: SL 1937, ch 243, §16; SDC 1939, §57.3915.
SD Codified L § 10-50-45 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-45 - Judicial enforcement of departmental process--Commitment to jail--Further proceedings by secretary.

10-50-45. Judicial enforcement of departmental process--Commitment to jail--Further proceedings by secretary.If any person shall disobey the process authorized by §10-50-43 or having appeared in obedience thereto shall refuse to answer any pertinent question put to him by the secretary of revenue or his authorized agent or to produce any books and papers pursuant thereto, the secretary or such agent may apply to the circuit court for the county wherein the taxpayer resides or wherein the business has been conducted, or to any judge of said court if the same shall not be in session, setting forth such disobedience to process or refusal to answer, and said court or such judge shall cite such person to appear before said court or such judge to answer such question or to produce such books and papers, and, upon his refusal so to do, shall commit him to jail until he shall testify, but not for a longer period than sixty days. Notwithstanding the serving of the term of such commitment by any person, the secretary may proceed in all respects with such inquiry and examination as if the witness had not previously been called upon to testify. Source: SDC 1939, §57.3915; 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 § 10-50-46 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-46 - Application for hearing by secretary--Notice of grant or denial of hearing.

10-50-46. Application for hearing by secretary--Notice of grant or denial of hearing.Any person aggrieved by any action under this chapter of the secretary of revenue or his authorized agent for which hearing is not elsewhere provided may apply to the secretary, in writing, within ten days after the notice of such action is delivered or mailed to him, for a hearing, setting forth the reasons why such hearing should be granted and the manner of relief sought. The secretary shall promptly consider each such application and may grant or deny the hearing requested. If the hearing be denied, the applicant shall be notified thereof forthwith; if it be granted, the secretary shall notify the applicant of the time and place fixed for such hearing. Source: SDC 1939, §57.3916; SL 1951, ch 452, §11; 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 § 10-50-47 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-47 - Hearing ordered by secretary--Requiring appearance of witnesses and production of evidence.

10-50-47. Hearing ordered by secretary--Requiring appearance of witnesses and production of evidence.The secretary of revenue may, by notice in writing, at any time, order a hearing and require the taxpayer or any other individual whom the secretary believes to be in possession of information concerning any manufacture, importation, or sale of cigarettes or tobacco products which have escaped taxation to appear before the secretary with any specific books of account, papers, or other documents, for examination relative thereto. Source: SDC 1939, §57.3916; SL 1951, ch 452, §11; SL 1995, ch 72, §13; 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 § 10-50-48 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-48 - Secretary's order after hearing--Copy to applicant.

10-50-48. Secretary's order after hearing--Copy to applicant.After any such hearing, the secretary of revenue may make such order in the premises as may appear to him just and lawful and shall furnish a copy of such order to the applicant. Source: SDC 1939, §57.3916; SL 1951, ch 452, §11; 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 § 10-50-49 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-49 - Appeal from secretary to circuit court--Notice of appeal.

10-50-49. Appeal from secretary to circuit court--Notice of appeal.Any person aggrieved because of any action or decision of the secretary of revenue under the provisions of this chapter may appeal therefrom to the circuit court for the county of the taxpayer's residence or place of business, which appeal shall be taken by a notice of appeal in writing, setting forth the grounds upon which the appeal is taken or the action or decision of the secretary of which the appellant is aggrieved. Source: SDC 1939, §57.3917; 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 § 10-50-50 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-50 - Service of notice of appeal--Notice and bond filed with clerk of courts--Time of hearing by court.

10-50-50. Service of notice of appeal--Notice and bond filed with clerk of courts--Time of hearing by court.Such appeal shall be perfected by the serving of a copy of the notice of appeal upon the secretary of revenue and filing the same with the clerk of courts of the county in which the appeal is taken, together with the filing with said clerk of courts of a bond to the State of South Dakota conditioned upon the prosecution of said appeal and the compliance with the orders and decrees of the court in the premises, and with such surety and in such amount as the court may require. Such notice of appeal shall be signed by the appellant or his attorney and shall be heard upon ten days' notice by either party or upon stipulation between the secretary and the appellant or his attorney. Source: SDC 1939, §57.3917; 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 § 10-50-51 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-51 - Relief granted by circuit court--Costs.

10-50-51. Relief granted by circuit court--Costs.The court may grant equitable relief and may order the treasurer to pay the amount of the relief, with interest at the rate of eighteen percent per year to the aggrieved taxpayer. If the appeal was taken without probable cause, the court may double or triple costs as the case may demand. On all appeals which are denied, costs may be taxed against the appellant at the discretion of the court, but no costs may be taxed against the state. Source: SL 1937, ch 243, §18; SDC 1939, §57.3917; SL 1983, ch 28, §34.
SD Codified L § 10-50-52 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-52 - Disposition of proceeds of tax.

10-50-52. Disposition of proceeds of tax.The first thirty million dollars in revenue collected annually pursuant to this chapter shall be deposited in the general fund. The next five million dollars in excess of thirty million dollars collected annually shall be deposited in the tobacco prevention and reduction trust fund and shall be used to implement the tobacco prevention and reduction program. All revenue collected pursuant to this chapter in excess of thirty-five million dollars shall be deposited in the general fund. Source: SDC 1939, §57.3918; SL 1959, ch 442, §2; SL 1965, ch 293, §3; SL 1969, ch 271, §4; SL 2003, ch 272 (Ex. Ord. 03-1), §82; Initiated Measure 2, approved Nov. 7, 2006, eff. Jan. 1, 2007; SL 2007, ch 27, §3; SL 2015, ch 39, §6.
SD Codified L § 10-50-58 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-58 - Cigarette stamp purchasing fund established.

10-50-58. Cigarette stamp purchasing fund established.There is established in the state treasury a special revenue fund to be known as the cigarette stamp purchasing fund. Source: SL 1994, ch 102, §1.
SD Codified L § 10-50-59 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-59 - Recovery of cigarette stamp costs--Deposit of funds.

10-50-59. Recovery of cigarette stamp costs--Deposit of funds.In addition to the taxes and fees imposed by this chapter, the secretary of revenue may recover the cost of any stamps or other indicia that are required to be affixed to packages of cigarettes from those licensees affixing said stamps or indicia. The amount so recovered shall be deposited into the cigarette stamp purchasing fund and all money in the fund is continuously appropriated to the Department of Revenue to be used to purchase stamps or other indicia. Source: SL 1994, ch 102, §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 § 10-50-60 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-60 - Promulgation of rules.

10-50-60. Promulgation of rules.The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning:(1)Credit for damaged or unfit cigarette packages;(2)Refund for unused stamps and other indicia;(3)The definition of cigarette wholesaler;(4)Licensing, including bonding and filing license applications;(5)The filing of returns and payment of tax;(6)Determining the application of the tax and exemptions;(7)Taxpayer record-keeping requirements; and(8)Determining auditing methods. Source: SL 1995, ch 53, §8; SL 1995, ch 72, §14; 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 § 10-50-61 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-61 - Wholesale tax on tobacco products--Credit for tax paid.

10-50-61. Wholesale tax on tobacco products--Credit for tax paid.In addition to the tax imposed by §10-50-3, there is imposed, whether or not a sale occurs, a tax upon all tobacco products in this state and upon any person engaged in business as a licensed distributor or licensed wholesaler thereof, at the rate of thirty-five percent of the wholesale purchase price of such tobacco products. Such tax shall be imposed at the time the distributor or wholesaler brings or causes to be brought into this state tobacco products for sale; makes, manufactures, or fabricates tobacco products in this state for sale in this state; or ships or transports tobacco products to dealers in this state to be sold by those dealers. For the purposes of this chapter, wholesale purchase price is the price for which a manufacturer sells tobacco products to a licensed distributor or licensed wholesaler exclusive of any discount or other reduction.Any licensed distributor or licensed wholesaler who has paid tax pursuant to this section and subsequently sells the tobacco products to another licensed distributor or licensed wholesaler for resale, or sells the tobacco products outside of this state, shall receive a credit for the tax paid pursuant to this section on such tobacco products. Source: SL 1995, ch 72, §2; Initiated Measure 2 approved Nov. 7, 2006, eff. Jan. 1, 2007; SL 2014, ch 65, §4.
SD Codified L § 10-50-62 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-62 - Dealers to buy only from licensed wholesalers and distributors who have paid taxes--Violation as misdemeanor.

10-50-62. Dealers to buy only from licensed wholesalers and distributors who have paid taxes--Violation as misdemeanor.Tobacco dealers may purchase tobacco products and cigarettes only from wholesalers and distributors licensed by the State of South Dakota who have paid all taxes as required by this chapter on the tobacco products or cigarettes sold to the dealer. A violation of this section is a Class 2 misdemeanor. Source: SL 1995, ch 72, §3; SL 2007, ch 64, §6; SL 2014, ch 65, §5.
SD Codified L § 10-50-63 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-63 - Deadline for reporting and remitting wholesale tobacco tax--Penalty--Credit or refund for destroyed unfit tobacco.

10-50-63. Deadline for reporting and remitting wholesale tobacco tax--Penalty--Credit or refund for destroyed unfit tobacco.On or before the fifteenth day of each calendar month, each person required to pay the tax imposed by §10-50-61 shall report, on forms prescribed by the secretary, the amount and type of tobacco products manufactured or brought into this state during the month preceding the month in which the report is made, the source of those tobacco products, and the wholesale purchase price of those tobacco products. The person shall remit the tax due on those tobacco products with the filing of the form. Any person who fails to timely file the form and pay the tax in this section may be subject to penalty and interest as prescribed in §10-59-6. Any person seeking to recover overpayment of the tax imposed in §10-50-61, may do so in the manner prescribed in §§10-59-19, 10-59-20, 10-59-21, 10-59-22, 10-59-23, and 10-59-24. The secretary may secure the payment of any unpaid tax in the same manner as prescribed in chapter 10-59. If any taxpayer destroys tobacco products upon which the tax imposed by §10-50-61 or 10-50-62 has been paid because of unfitness for sale, a credit or refund in the amount of the tax paid on those products shall be granted as prescribed in this section for the overpayment of tax. Source: SL 1995, ch 72, §4; SL 1996, ch 91.
SD Codified L § 10-50-64 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-64 - Voluntary regulation of use of tobacco products.

10-50-64. Voluntary regulation of use of tobacco products.The Legislature is the exclusive regulator of all matters relating to the use of tobacco products. Nothing prohibits a person or a public entity from voluntarily regulating the use of tobacco products on the person's or entity's property. Source: SL 1995, ch 72, §15.
SD Codified L § 10-50-65 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-65 - Certain activities regarding for-export-only tobacco products prohibited.

10-50-65. Certain activities regarding for-export-only tobacco products prohibited.No dealer, licensed distributor, licensed wholesaler, or any other person in this state may acquire, import, hold, own, possess, sell, or distribute or transport for sale or distribution:(1)Any cigarettes or tobacco products intended for export or previously exported from the United States;(2)Any cigarettes or tobacco products, the package of which bears any statement, label, stamp, sticker, or notice indicating that the manufacturer did not intend the cigarettes or tobacco products to be sold, distributed, or used in the United States, including labels stating, For Export Only, U.S. Tax-Exempt, For Use Outside U.S., or similar wording; or(3)Any cigarettes or tobacco products that the person knows or has reason to know the manufacturer did not intend to be sold, distributed, or used in the United States.A violation of this section is a Class 1 misdemeanor. Source: SL 2000, ch 65, §1.
SD Codified L § 10-50-66 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-66 - Seizure and destruction of contraband tobacco products.

10-50-66. Seizure and destruction of contraband tobacco products.Any cigarettes or tobacco products found at any place in this state that have been imported in violation of §§10-50-65 to 10-50-67, inclusive, are declared to be contraband goods and may be seized without a warrant by the secretary, agents or employees of the secretary, or any law enforcement officer of this state when directed to do so by the secretary. Cigarettes or tobacco products imported in violation of §§10-50-65 to 10-50-67, inclusive, shall be destroyed by the secretary. Source: SL 2000, ch 65, §2; SL 2019, ch 66, §2.
SD Codified L § 10-50-67 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-67 - Relief for violation of § 10-50-65.

10-50-67. Relief for violation of §10-50-65.In addition to any other remedy provided by law, any person may bring an action for appropriate injunctive or other equitable relief for a violation of §10-50-65; actual damages, if any, from the distributor, wholesaler, or other violator sustained by reason of the violation; and, as determined by the court, interest on the damages from the date of the complaint, taxable costs, and reasonable attorney's fees. If the trier of fact finds that the violation is flagrant, it may increase recovery to an amount not in excess of three times the actual damages sustained by reason of the violation. Source: SL 2000, ch 65, §3.
SD Codified L § 10-50-72 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-72 - Definition of terms.

10-50-72. Definition of terms.Terms used in §§10-50-72 to 10-50-92, inclusive, mean:(1)"Brand family," all styles of cigarettes sold under the same trade mark and differentiated from one another by means of additional modifiers or descriptors, including menthol, lights, kings, and 100s and any brand name (alone or in conjunction with any other word), trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical, similar to, or identifiable with a previously known brand of cigarettes;(2)"Cigarette," the same meaning as in §10-50B-4;(3)"Master Settlement Agreement," the same meaning as in subdivision 10-50B-3(4);(4)"Nonparticipating manufacturer," any tobacco product manufacturer that is not a participating manufacturer;(5)"Participating manufacturer," the same meaning as that term is defined in section II(jj) of the Master Settlement Agreement as of January 1, 2003;(6)"Qualified escrow fund," the same meaning as in subdivision 10-50B-3(5);(7)"Tobacco product manufacturer," the same meaning as in §10-50B-5; and(8)"Units sold," the same meaning as in §10-50B-6. Source: SL 2003, ch 74, §1.
SD Codified L § 10-50-74 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-74 - Certification update--Supplemental certification.

10-50-74. Certification update--Supplemental certification.A tobacco product manufacturer shall update the brand families list included in its certification thirty days prior to any addition to or modification of its brand families by executing and delivering to the secretary a supplemental certification. Source: SL 2003, ch 74, §3.