reglab/housing_qa huggingface dataset:
SD Codified L § 10-50-8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-8 - Impact of tax borne by consumer--Separate statement on invoice--Method of collection unaffected.

10-50-8. Impact of tax borne by consumer--Separate statement on invoice--Method of collection unaffected.The impact of the tax levied by this chapter is hereby declared to be on the vendee, user, consumer, or possessor of cigarettes or tobacco products in this state and when said tax is paid by any other person such payment shall be considered as an advance payment and shall thereafter be added to the price of the cigarettes or tobacco products and recovered from the ultimate consumer or user. In making a sale of cigarettes or tobacco products in this state a distributor may separately state and show upon the invoice covering such sale the amount of tax on the cigarettes or tobacco products sold. The provisions of this section shall in no way affect the method of collection of such tax on cigarettes as now provided by existing law. Source: SDC 1939, §57.3905 as added by SL 1959, ch 442, §1; SL 1963, ch 446, §1; SL 1965, ch 293, §1; SL 1970, ch 78, §2; SL 1995, ch 72, §7.
SD Codified L § 10-50-9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-9 - License required of distributors and wholesalers--Registration required of retailers--Separate license or registration for each outlet--Violation as petty offense.

10-50-9. License required of distributors and wholesalers--Registration required of retailers--Separate license or registration for each outlet--Violation as petty offense.Each person, except a retailer, engaging in the business of selling cigarettes or tobacco products in this state, including any distributor or wholesaler, shall secure a license therefore from the secretary of revenue. A separate application and license is required for each wholesale outlet if a person owns or controls more than one place of business dealing in cigarettes or tobacco products. Each person selling cigarettes or tobacco products at retail shall register with the Department of Revenue. A separate registration is required for each retail outlet operated within the state. No fee may be charged for this registration.Any person, except a retailer, who sells, offers for sale, or possesses with intent to sell, any cigarettes or tobacco products, without a license or registration commits a petty offense. Source: SDC 1939, §§57.3903, 57.9932; SL 1941, ch 352; SL 1951, ch 452, §2; SL 1955, ch 415; SL 1982, ch 86, §73; SL 1995, ch 72, §8; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2007, ch 64, §1; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-50-10 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-10 - Contents of application for license.

10-50-10. Contents of application for license.Such license shall be issued by the secretary of revenue on application, stating, on forms prescribed by the secretary, the name and address of the applicant, the address of the place of business at which it is proposed to engage in such business, the type of business, and such other information as the secretary may require for the proper administration of this chapter. Source: SDC 1939, §57.3903; SL 1941, ch 352; SL 1951, ch 452, §2; SL 1955, ch 415; 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 § 10-50-11 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-11 - Fee for distributor or wholesaler license--Reduced fee for part of year.

10-50-11. Fee for distributor or wholesaler license--Reduced fee for part of year.Each application for a distributor or wholesaler license shall be accompanied by a fee of one hundred fifty dollars. If the applicant for a license has not entered upon the business of selling cigarettes or tobacco products until after the first day of January in any year, then the fee for a license during the remainder of the fiscal year is one-half the amount set forth in this section. Source: SL 1937, ch 243, §2; SDC 1939, §57.3903; SL 1941, ch 352; SL 1951, ch 452, §2; SL 1955, ch 415; SL 1966, ch 157, §14; SL 1970, ch 78, §3; SL 1995, ch 72, §9.
SD Codified L § 10-50-12 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-12 - Display of license--Duration--Return of license on revocation.

10-50-12. Display of license--Duration--Return of license on revocation.Each license so issued shall be prominently displayed on the premises covered by the license. Each license shall be valid until the first day of July subsequent to the date of issuance of such license unless sooner revoked by the secretary of revenue pursuant to the provisions of this chapter, in which case the holder of the license shall immediately return it to the secretary of revenue. Source: SDC 1939, §57.3903; SL 1941, ch 352; SL 1951, ch 452, §2; SL 1955, ch 415; 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 § 10-50-13 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-13 - Transfer of license to different location or person--Contents of application for transfer.

10-50-13. Transfer of license to different location or person--Contents of application for transfer.Any license granted under this chapter may be transferred to a new location or to another person. If the transfer is to another person, the licensee shall show in writing, under oath, that the licensee has made a bulk sale of the business operated under the license. The transferee shall make an application exactly as if an original applicant, setting forth therein that the transferee is the bulk sale purchaser of the business operated under the license and requesting that the license be transferred to him or her. If the transfer is to a new location, the licensee shall make application showing all the relevant facts as to the new location. The application shall take the same course and be acted upon as if an original application. Source: SDC 1939, §57.3903 as added by SL 1941, ch 352; SL 1951, ch 452, §2; SL 1955, ch 415; SL 2007, ch 64, §2.
SD Codified L § 10-50-14 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-14 - Annual renewal of license--Fee.

10-50-14. Annual renewal of license--Fee.The holder of each license may, annually, before the expiration date of the license then held by him, renew his license for a further period of one year, on application accompanied by a fee in the amount as prescribed in §10-50-11. Source: SL 1937, ch 243, §3; SDC 1939, §57.3903; SL 1941, ch 352; SL 1951, ch 452, §2; SL 1955, ch 415.
SD Codified L § 10-50-15 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-15 - Revocation of license or registration--Appeal.

10-50-15. Revocation of license or registration--Appeal.The secretary of revenue may revoke the license of any distributor or wholesaler or the registration of a dealer for failure to comply with any of the provisions of this chapter. Any person aggrieved by the revocation may apply to the secretary for a hearing as provided in §10-50-46 and may further appeal to the court as provided in §10-50-49. Source: SDC 1939, §57.3904; SL 1970, ch 78, §4; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2007, ch 64, §3; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-50-16 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-16 - Sale of cigarettes after license or registration revocation as petty offense--Forfeiture.

10-50-16. Sale of cigarettes after license or registration revocation as petty offense--Forfeiture.Any person who sells any cigarettes or tobacco products after such person's license or registration has been revoked commits a petty offense, and all cigarettes or tobacco products in such person's possession shall be seized and forfeited to the state pursuant to chapter 23A-37. Source: SL 1937, ch 243, §4; SDC 1939, §57.9933; SL 1982, ch 86, §74; SL 1995, ch 72, §10; SL 2007, ch 64, §8.
SD Codified L § 10-50-18 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-18 - Stamps secured and sold by secretary--Discount.

10-50-18. Stamps secured and sold by secretary--Discount.The secretary of revenue shall secure stamps, of the design and denomination as the secretary prescribes, suitable to be affixed to packages of cigarettes as evidence of the payment of the tax imposed by this chapter. The secretary shall sell the stamps to licensed distributors at a discount of one percent of their face value and to no other person. Source: SDC 1939, §57.3906; SL 1951, ch 452, §4; SL 1963, ch 446, §2; SL 1965, ch 293, §2; SL 1969, ch 271, §3; SL 1970, ch 78, §5; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2007, ch 66, §1; SL 2010, ch 67, §1; SL 2010, ch 67, §2, eff. July 1, 2012; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-50-19 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-19 - Payment for stamps after purchase--Bond or depository agreement required.

10-50-19. Payment for stamps after purchase--Bond or depository agreement required.The secretary of revenue may, in his discretion, permit a licensed distributor to pay for such stamps within thirty days after the date of purchase, provided a bond satisfactory to the secretary of revenue in an amount not less than the sale price of such stamps shall have been filed with the secretary conditioned upon payment for such stamps or upon a satisfactory depository agreement between the secretary of revenue and such licensed distributor, provided for a deposit of money or security in a depository to be named, such agreement conditioned upon payment for such stamps. Source: SDC 1939, §57.3906; SL 1951, ch 452, §4; SL 1963, ch 446, §2; SL 1965, ch 293, §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 § 10-50-20 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-20 - Resale of stamps prohibited--Redemption of unused and uncanceled stamps.

10-50-20. Resale of stamps prohibited--Redemption of unused and uncanceled stamps.No distributor shall sell or transfer any stamps issued under the provisions of this chapter. The secretary of revenue shall redeem any unused, uncanceled stamps presented by any licensed distributor at a price equal to ninety-five percent of their face value. Source: SDC 1939, §57.3907; SL 1970, ch 78, §6; SL 1974, ch 103, §1; 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 § 10-50-20.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-20.1 - Refund for stamped cigarettes destroyed by distributor.

10-50-20.1. Refund for stamped cigarettes destroyed by distributor.Whenever a distributor destroys cigarettes accidentally or intentionally because of staleness or other unfitness for sale which have been stamped as provided in this chapter, a credit or refund shall be given to the distributor at a price equal to ninety-five percent of the face value of the stamps upon proof of loss presented to the department within one year after the destruction of the stamped cigarettes if loss is established to the satisfaction of the Department of Revenue. Source: SL 1974, ch 103, §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 § 10-50-21 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-21 - Use or possession of counterfeit stamp as felony--Reuse of stamp.

10-50-21. Use or possession of counterfeit stamp as felony--Reuse of stamp.Any person who forges a counterfeit of any stamp prescribed by the secretary of revenue under the provisions of this chapter, or who uses a counterfeited stamp, or who knowingly possesses a counterfeited stamp, or who uses more than once any stamp required by this chapter, for the purpose of evading the tax thereby imposed, is guilty of a Class 4 felony. Source: SDC 1939, §57.9935; SL 1982, ch 86, §75; 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 § 10-50-25 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-25 - Authorization to nonresident to affix stamps--Sale of stamps.

10-50-25. Authorization to nonresident to affix stamps--Sale of stamps.If the secretary of revenue finds that the collection of the tax imposed by this chapter would be facilitated thereby, the secretary may authorize any person, resident or located outside this state, engaged in the business of selling and shipping cigarettes into this state and purchasing at least seventy-five percent of the cigarettes from the manufacturers thereof, and who is a resident of any state authorizing by law the licensing of nonresidents, including residents of this state, to distribute cigarettes therein, upon complying with the requirements of the secretary of revenue, to affix or cause to be affixed the stamps required by this chapter on behalf of the purchasers of the cigarettes, who would otherwise be taxable therefor. The secretary of revenue may sell the stamps to such person as hereinbefore provided. Source: SDC 1939, §57.3909; SL 1951, ch 452, §6; SL 1957, ch 473; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2007, ch 66, §8; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-50-26 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-26 - Bond or depository agreement required of authorized nonresident--Duration of bond or agreement.

10-50-26. Bond or depository agreement required of authorized nonresident--Duration of bond or agreement.The secretary of revenue shall require bond of such nonresident person, satisfactory to the secretary of revenue, in an amount not to exceed ten thousand dollars, which said bond shall be filed with the secretary of revenue conditioned upon the payment of the tax in compliance with such other requirements as the secretary of revenue may specify. Such bond shall be issued by a surety company licensed to do business in this state, and shall be in full force and effect for a period of one year and a day after the expiration of the bond, and until or unless a certificate be issued by the secretary of revenue to the effect that all taxes due to the state under this chapter have been paid. In the discretion of the secretary of revenue, a depository agreement may be accepted by the secretary of revenue in lieu of such surety bond, which said depository agreement shall be upon the same conditions as the bond above referred to, and shall be in full force and effect for one year and a day and until or unless a certificate be issued by the secretary of revenue to the effect that all taxes due to the state under this chapter have been paid. Source: SDC 1939, §57.3909; SL 1951, ch 452, §6; 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 § 10-50-27 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-27 - Agreement by nonresident to permit examination of records.

10-50-27. Agreement by nonresident to permit examination of records.Such nonresident person shall agree to submit his books, accounts, and records to examination during reasonable business hours by the secretary of revenue or his duly authorized agent. Source: SDC 1939, §57.3909; SL 1951, ch 452, §6; 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 § 10-50-28 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-28 - Appointment of attorney by authorized nonresident--Service of process on attorney--Notice to nonresident.

10-50-28. Appointment of attorney by authorized nonresident--Service of process on attorney--Notice to nonresident.Each such nonresident person, other than a foreign corporation which has complied with the provisions of the statutes of this state relative to foreign corporations, shall, in writing, appoint the secretary of state and his successors in office to be his attorney, such appointment to be made, acknowledged, and filed in the manner prescribed in the statutes relative to foreign corporations. Service upon said attorney shall be sufficient service upon any such nonresident person, whether a foreign corporation which has complied with the provisions of the statutes relating to foreign corporations or not, and may be made by leaving a true copy of the process with the secretary of state or at his office. When legal process against any such nonresident person shall be served upon the secretary of state he shall notify such nonresident person in the manner specified in the statutes relating to service of process upon foreign corporations licensed to do business in this state, and shall collect the fee as therein specified. Source: SL 1937, ch 243, §9; SDC 1939, §57.3909; SL 1951, ch 452, §6.
SD Codified L § 10-50-29 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-29 - Authorized nonresident as licensed distributor.

10-50-29. Authorized nonresident as licensed distributor.Any person complying with the provisions of §§10-50-25 to 10-50-28, inclusive, shall thereupon become a licensed distributor within the meaning of this chapter and shall be subject to all provisions of this chapter applicable to licensed distributors. Source: SL 1937, ch 243, §9; SDC 1939, §57.3909; SL 1951, ch 452, §6.
SD Codified L § 10-50-30 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-30 - Distributor to affix stamps.

10-50-30. Distributor to affix stamps.Each distributor shall affix or cause to be affixed, in the manner as the secretary of revenue may specify in rules promulgated pursuant to chapter 1-26, to each individual package of cigarettes, stamps of the proper denomination, as required by this chapter. The stamps shall be affixed by a distributor before the cigarettes are transferred out of the distributor's premises. Source: SDC 1939, §57.3910; SL 1949, ch 422, §2; SL 1951, ch 452, §7; SL 1987, ch 82, §43; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2007, ch 66, §9; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2014, ch 65, §1.
SD Codified L § 10-50-31 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-31 - Dealer to return unstamped cigarettes.

10-50-31. Dealer to return unstamped cigarettes.Each dealer upon opening any shipping package containing any unstamped taxable articles for purposes of sale or delivery to consumers, shall immediately return the cigarettes to the distributor. Source: SL 1937, ch 243, §11; SDC 1939, §57.3911; SL 2007, ch 66, §10; SL 2014, ch 65, §2.
SD Codified L § 10-50-32 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-32 - Sale of unstamped cigarettes as misdemeanor--Subsequent violation a felony.

10-50-32. Sale of unstamped cigarettes as misdemeanor--Subsequent violation a felony.No person, other than a licensed distributor, may sell, offer for sale, display for sale, or possess with intent to sell, advertise for sale, ship or cause to be shipped, or possess with intent to deliver to another person, any cigarettes, including cigarettes made by a roll-your-own machine as described in §10-50-105, which do not bear stamps evidencing the payment of the tax imposed by this chapter.A violation of this section is a Class 2 misdemeanor. Any subsequent violation is a Class 6 felony. Source: SDC 1939, §§57.3912, 57.9934; SL 1951, ch 452, §8; SL 1982, ch 86, §76; SL 2003, ch 73, §1; SL 2007, ch 64, §4; SL 2007, ch 66, §11; SL 2014, ch 65, §3.
SD Codified L § 10-50-33 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-33 - Display or possession of unstamped cigarettes as evidence of intent to sell.

10-50-33. Display or possession of unstamped cigarettes as evidence of intent to sell.The display or possession, except in original unopened shipping package, container, or case, of cigarettes by any dealers unless fully stamped as required by this chapter shall constitute prima facie evidence of possession with intent to sell the same. Source: SL 1937, ch 243, §12; SDC 1939, §57.3912; SL 1951, ch 452, §8.
SD Codified L § 10-50-34 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-34 - Enforcement powers of department personnel--Arrest--Complaint--Seizure of counterfeit license or stamp.

10-50-34. Enforcement powers of department personnel--Arrest--Complaint--Seizure of counterfeit license or stamp.The secretary of revenue and inspectors of the Department of Revenue are charged with the duty of enforcing the provisions of this chapter, and are given the power of peace officers and authorized and empowered to arrest any violator of the provisions of this chapter, to enter complaint before any court of competent jurisdiction and to seize without formal warrant and use as evidence any forged, counterfeited, spurious, or altered license or stamp found in possession of any person in violation of this chapter. Source: SDC 1939, §57.3902; 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 § 10-50-35 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-35 - Unstamped cigarettes as contraband--Seizure without warrant.

10-50-35. Unstamped cigarettes as contraband--Seizure without warrant.Any cigarettes found at any place in this state without stamps affixed thereto as required by this chapter unless the cigarettes are in the possession of a licensed distributor or wholesaler in the original unopened shipping package or unless they are in a course of transit from without this state and consigned to a licensed distributor or a licensed wholesaler, are declared to be contraband goods and may be seized by the secretary, the secretary's agents, or employees, or by any law enforcement of this state if directed by the secretary to do so, without a warrant. Source: SDC 1939, §57.3913; SL 1951, ch 452, §9; SL 1970, ch 78, §10; SL 2003, ch 272, §82; SL 2007, ch 66, §12.
SD Codified L § 10-50-36 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-36 - Forfeiture and destruction of contraband cigarettes.

10-50-36. Forfeiture and destruction of contraband cigarettes.Any cigarettes seized under the provisions of this chapter shall be confiscated, forfeited to the state, and destroyed. Source: SDC 1939, §57.3913; SL 1951, ch 452, §9; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2019, ch 66, §1.
SD Codified L § 10-50-37 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-37 - Confiscation of unstamped cigarettes not required if no intentional evasion.

10-50-37. Confiscation of unstamped cigarettes not required if no intentional evasion.Nothing in §10-50-35 or 10-50-36 shall be construed to require the secretary of revenue to confiscate unstamped cigarettes when he shall have reason to believe that the owner thereof is not willfully or intentionally evading the tax imposed by this chapter. Source: SDC 1939, §57.3913; SL 1951, ch 452, §9; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.