reglab/housing_qa huggingface dataset:
SD Codified L § 10-50-75 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-75 - Inclusion of brand families--Requirements--No limitation on rights of State.

10-50-75. Inclusion of brand families--Requirements--No limitation on rights of State.A tobacco product manufacturer may not include a brand family in its certification unless:(1)In the case of a participating manufacturer, the participating manufacturer affirms that the brand family is to be deemed its cigarettes for purposes of calculating its payments under the Master Settlement Agreement for the relevant year in the volume and shares determined pursuant to the Master Settlement Agreement; and(2)In the case of a nonparticipating manufacturer, the nonparticipating manufacturer affirms that the brand family is to be deemed its cigarettes for purposes of chapter 10-50B.Nothing in this section limits or otherwise affects the state's right to maintain that a brand family constitutes cigarettes of a different tobacco product manufacturer for purposes of calculating payments under the Master Settlement Agreement or for the purposes of chapter 10-50B. Source: SL 2003, ch 74, §4.
SD Codified L § 10-50-76 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-76 - Maintenance of records--Exception.

10-50-76. Maintenance of records--Exception.Each tobacco product manufacturer shall maintain all invoices and documentation of sales and such other information relied upon for the certification for a period of six years, unless otherwise required by law to be maintained for a greater period of time. Source: SL 2003, ch 74, §5.
SD Codified L § 10-50-77 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-77 - Annual publication of directory on internet website--Date of publication--Development, contents and maintenance.

10-50-77. Annual publication of directory on internet website--Date of publication--Development, contents and maintenance.The secretary shall annually develop and publish on the Department of Revenue's internet website no later than May fifteenth of each year, a directory listing all tobacco product manufacturers that have provided current and accurate certifications conforming to the requirements of §§10-50-72 to 10-50-92, inclusive, and all brand families that are listed in the certifications except as provided in §10-50-78. The secretary shall update the directory as necessary in order to correct mistakes and to add or remove a tobacco product manufacturer or brand families to keep the directory in conformity with the requirements of §§10-50-72 to 10-50-92, inclusive. The attorney general shall, if requested by the secretary, assist in the development and maintenance of the directory. Source: SL 2003, ch 74, §6; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-50-78 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-78 - Exclusion from directory--Cure.

10-50-78. Exclusion from directory--Cure.The secretary may not include or retain in the directory the name or brand families of any nonparticipating manufacturer that fails to provide the required certification or whose certification the secretary determines is not in compliance with §§10-50-72 to 10-50-92, inclusive, unless the noncompliance has been cured to the satisfaction of the secretary. No nonparticipating manufacturer or brand family may be included or retained in the directory if the secretary concludes that:(1)Any escrow payment required pursuant to chapter 10-50B for any period for any brand family, whether or not listed by the nonparticipating manufacturer, has not been fully paid into a qualified escrow fund governed by a qualified escrow agreement that has been approved by the attorney general; or(2)Any outstanding final judgment, including interest thereon, for violations of chapter 10-50B has not been fully satisfied for the brand family or the manufacturer. Source: SL 2003, ch 74, §7.
SD Codified L § 10-50-79 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-79 - Hearing and appeal.

10-50-79. Hearing and appeal.Any tobacco product manufacturer excluded or removed from the directory may request a contested case hearing before the secretary. A request for hearing shall be made within sixty days of the manufacturer's exclusion or removal from the directory, and shall contain the evidence supporting the manufacturer's compliance with chapter 10-50B and §§10-50-72 to 10-50-92, inclusive. At the hearing, the secretary shall determine whether the tobacco product manufacturer is in compliance with chapter 10-50B and §§10-50-72 to 10-50-92, inclusive, and whether the manufacturer should be listed in the directory. Any decision of the secretary may be appealed to the circuit court as provided by chapter 1-26. Source: SL 2003, ch 74, §8.
SD Codified L § 10-50-80 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-80 - Distributors and wholesalers to submit information to secretary--Maintenance and availability of records--Monetary penalty--Deposit in general fund.

10-50-80. Distributors and wholesalers to submit information to secretary--Maintenance and availability of records--Monetary penalty--Deposit in general fund.No later than twenty days after the end of each calendar quarter, and more frequently if so directed by the secretary, each distributor and wholesaler shall submit information concerning each nonparticipating manufacturer as the secretary requires to facilitate compliance with §§10-50-72 to 10-50-92, inclusive, including, a list by brand family of the total number of cigarettes or, in the case of roll-your-own, the equivalent stick count, for which the distributor or wholesaler affixed cigarette tax stamps to a cigarette package, or otherwise paid the cigarette tax due during the previous calendar quarter. The distributor or wholesaler shall maintain and make available to the secretary all invoices and documentation of sales of all nonparticipating manufacturer cigarettes and any other information relied upon in reporting to the secretary for a period of six years. The secretary may, in addition to any other provision of law, impose and collect a monetary penalty in an amount not to exceed five hundred dollars per day, for the failure of a distributor or wholesaler to timely or accurately comply with this section. Any monetary penalty collected pursuant to this section shall be deposited in the state general fund. Source: SL 2003, ch 74, §9; SL 2005, ch 84, §1; SL 2007, ch 66, §13.
SD Codified L § 10-50-81 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-81 - Secretary may require additional information.

10-50-81. Secretary may require additional information.In addition to the information required to be submitted pursuant to §§10-50-72 to 10-50-92, inclusive, the secretary may require a distributor, wholesaler, or tobacco product manufacturer to submit information, including samples of the packaging or labeling of each brand family, as necessary to determine whether a tobacco product manufacturer, distributor, or wholesaler is in compliance with §§10-50-72 to 10-50-92, inclusive. Source: SL 2003, ch 74, §10.
SD Codified L § 10-50-82 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-82 - Inclusion in directory prerequisite to affixing tax stamp or distribution--Monetary penalty--Deposit in general fund.

10-50-82. Inclusion in directory prerequisite to affixing tax stamp or distribution--Monetary penalty--Deposit in general fund.No distributor or wholesaler or other person may:(1)Affix a South Dakota cigarette tax stamp to a package or other container of cigarettes, or pay South Dakota cigarette tax on cigarettes of a tobacco product manufacturer or brand family not included in the directory; or(2)Sell or distribute, or acquire, hold, own, possess, transport, import, or cause to be imported, cigarettes of a tobacco product manufacturer or brand family not included in the directory that the distributor, wholesaler, or other person knows or should know are intended for distribution or sale in this state.The secretary may, in addition to any other provision of law, impose and collect a monetary penalty in an amount not to exceed the greater of five hundred percent of the retail value of the cigarettes or five thousand dollars for each violation of this section by a distributor or wholesaler. Any monetary penalty collected pursuant to this section shall be deposited in the state general fund. Source: SL 2003, ch 74, §11; SL 2005, ch 84, §2; SL 2007, ch 66, §14.
SD Codified L § 10-50-83 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-83 - Inclusion of unregistered nonresident or foreign manufacturers in directory--Service of process--Information to be provided to secretary.

10-50-83. Inclusion of unregistered nonresident or foreign manufacturers in directory--Service of process--Information to be provided to secretary.Any nonresident or foreign nonparticipating manufacturer that has not registered to do business in the state as a foreign corporation or business entity shall, as a condition precedent to having its brand families listed or retained in the directory, appoint and continually engage without interruption the services of an agent in the United States to act as agent for the service of process upon whom all process, and any action or proceeding against it concerning or arising out of the enforcement of §§10-50-72 to 10-50-92, inclusive, and chapter 10-50B, may be served in any manner authorized by law. Service under this section constitutes legal and valid service of process on the nonparticipating manufacturer. The nonparticipating manufacturer shall provide the name, address, phone number, and proof of the appointment and availability of the agent to, and to the satisfaction of, the secretary. Source: SL 2003, ch 74, §12.
SD Codified L § 10-50-84 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-84 - Notice to secretary of agent's authority--Termination or appointment of agent.

10-50-84. Notice to secretary of agent's authority--Termination or appointment of agent.A nonparticipating manufacturer shall provide notice to the secretary thirty calendar days prior to termination of the authority of an agent established by §10-50-83 and shall further provide proof to the satisfaction of the secretary of the appointment of a new agent no less than five calendar days prior to the termination of an existing agent appointment. If an agent terminates an agency appointment, the nonparticipating manufacturer shall notify the secretary of the termination within five calendar days and shall include proof to the satisfaction of the secretary of the appointment of a new agent. Source: SL 2003, ch 74, §13.
SD Codified L § 10-50-85 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-85 - Service upon secretary of state in lieu of appointed or designated agent--Such service does not constitute compliance.

10-50-85. Service upon secretary of state in lieu of appointed or designated agent--Such service does not constitute compliance.Any nonparticipating manufacturer whose products are sold in this state without appointing or designating an agent as required by §§10-50-72 to 10-50-92, inclusive, shall be deemed to have appointed the secretary of state as its agent and may be proceeded against in courts of this state by service of process upon the secretary of state. However, the appointment of the secretary of state as its agent does not constitute compliance for the purpose of having a nonparticipating manufacturer or its brand families listed or retained in the directory. Source: SL 2003, ch 74, §14.
SD Codified L § 10-50-86 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-86 - Disclosure of information to attorney general--Inter-agency sharing of information.

10-50-86. Disclosure of information to attorney general--Inter-agency sharing of information.The secretary may disclose to the attorney general any information received under §§10-50-72 to 10-50-92, inclusive, and requested by the attorney general for purposes of determining compliance with and enforcing the provisions of §§10-50-72 to 10-50-92, inclusive, and chapter 10-50B. The secretary and attorney general shall share with each other the information received under §§10-50-72 to 10-50-92, inclusive, and may share such information with other federal, state, or local agencies only for purposes of enforcement of §§10-50-72 to 10-50-92, inclusive, chapter 10-50B, or corresponding laws of other states. Source: SL 2003, ch 74, §15.
SD Codified L § 10-50-87 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-87 - Financial information to be made available to attorney general.

10-50-87. Financial information to be made available to attorney general.The attorney general may require a nonparticipating manufacturer to provide proof from the financial institution in which the manufacturer has established a qualified escrow fund for the purpose of compliance with chapter 10-50B, of the amount of money in the fund being held in escrow, the dates of deposits, and a listing of the amounts of all withdrawals from the fund and the dates thereof. Source: SL 2003, ch 74, §16.
SD Codified L § 10-50-88 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-88 - Declaration of contraband--Seizure, forfeiture and destruction.

10-50-88. Declaration of contraband--Seizure, forfeiture and destruction.Any cigarettes that have been sold, offered for sale, or possessed for sale in violation of §§10-50-72 to 10-50-92, inclusive, are contraband goods and may be legally seized, without a warrant, by the secretary, the secretary's agents or employees, or by any law enforcement officer of this state if directed by the secretary to do so. Any cigarettes seized and forfeited under this section shall be destroyed. Source: SL 2003, ch 74, §17.
SD Codified L § 10-50-89 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-89 - Promulgation of rules--Certification, reporting and directory.

10-50-89. Promulgation of rules--Certification, reporting and directory.The secretary, for purposes of §§10-50-72 to 10-50-92, inclusive, may promulgate rules pursuant to chapter 1-26 concerning the procedures, forms, and contents for:(1)The certification process for tobacco product manufacturers;(2)The reporting requirements for distributors and wholesalers; and(3)The directory of tobacco product manufacturers that have complied with the requirements of §§10-50-72 to 10-50-92, inclusive. Source: SL 2003, ch 74, §18.
SD Codified L § 10-50-90 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-90 - Attorney general may seek restraining order--Action for enforcement--Compensation for costs.

10-50-90. Attorney general may seek restraining order--Action for enforcement--Compensation for costs.The attorney general may seek an injunction to restrain a threatened or actual violation of §§10-50-72 to 10-50-92, inclusive. In any action brought by the state to enforce the provisions of §§10-50-72 to 10-50-92, inclusive, the court shall award the state the recovery of its expert witness fees, costs, and reasonable attorney fees. Source: SL 2003, ch 74, §19.
SD Codified L § 10-50-91 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-91 - Schedule of reports--Publication--Pre-publication sales, distribution, etc.

10-50-91. Schedule of reports--Publication--Pre-publication sales, distribution, etc.The first report required of a distributor or wholesaler under §§10-50-72 to 10-50-92, inclusive, is due July 15, 2003, the tobacco product manufacturer certifications required under §§10-50-72 to 10-50-92, inclusive, are due August 15, 2003, and the secretary shall have the directory published on the Department of Revenue's internet website required under §§10-50-72 to 10-50-92, inclusive, no later than September 30, 2003. Until the secretary publishes the directory pursuant to this section, the cigarettes of any participating manufacturer and of any nonparticipating manufacturer included on the directory published by the secretary under §10-50-69 as it exists on June 30, 2003, may be sold, distributed, acquired, held, owned, possessed, transported, imported, or caused to be imported in this state. Source: SL 2003, ch 74, §20; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-50-92 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-92 - Conflict with other law.

10-50-92. Conflict with other law.If a court of competent jurisdiction finds that the provisions of §§10-50-72 to 10-50-92, inclusive, and of chapter 10-50B conflict and cannot be harmonized, then the provisions of chapter 10-50B shall control. If any provision of §§10-50-72 to 10-50-92, inclusive, causes chapter 10-50B to no longer constitute a qualifying or model statute, as those terms are defined in the Master Settlement Agreement, then that portion of §§10-50-72 to 10-50-92, inclusive, is not valid. Source: SL 2003, ch 74, §21.
SD Codified L § 10-50-99 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-99 - Shipment or transportation of cigarettes and tobacco products to consumers by sellers or distributors prohibited.

10-50-99. Shipment or transportation of cigarettes and tobacco products to consumers by sellers or distributors prohibited.No person who is engaged in the business of selling or distributing cigarettes or tobacco products may ship or transport, or cause to be shipped or transported, cigarettes or tobacco products to any consumer in the state. This section applies regardless of whether the person engaged in the business of selling or distributing cigarettes or tobacco products is located within or without the state. Source: SL 2009, ch 58, §8.
SD Codified L § 10-50-100 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-100 - Injunction for actual or threatened violation.

10-50-100. Injunction for actual or threatened violation.The attorney general may seek an injunction to restrain a threatened or actual violation of §10-50-99. Source: SL 2009, ch 58, §9.
SD Codified L § 10-50-101 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-101 - Civil action for violation--Civil penalty.

10-50-101. Civil action for violation--Civil penalty.The attorney general may bring a civil action in circuit court for any violation of §10-50-99. In a civil action, in addition to injunctive or any other relief, the court may impose a civil penalty, for a first violation of §10-50-99, in the amount of one thousand dollars or five times the retail value of the cigarettes or tobacco products involved, whichever is greater. A subsequent violation of §10-50-99 is punishable by a civil penalty of five thousand dollars or five times the retail value of the cigarettes or tobacco products involved, whichever is greater. Source: SL 2009, ch 58, §10.
SD Codified L § 10-50-102 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-102 - Separate violations.

10-50-102. Separate violations.Each shipment, transport, or attempted shipment or transport, of cigarettes or tobacco products in violation of §10-50-99 constitutes a separate violation. Source: SL 2009, ch 58, §11.
SD Codified L § 10-50-103 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-103 - Forfeiture of products, profits, and benefits.

10-50-103. Forfeiture of products, profits, and benefits.Any cigarettes or tobacco products shipped, transported, or attempted to be shipped or transported, in violation of §10-50-99 shall be forfeited to the state and destroyed. In addition, any profit, gain, gross receipt, or other benefit from the violation of §10-50-99 shall be disgorged and paid to the state treasurer for deposit in the state's general fund. Source: SL 2009, ch 58, §12.
SD Codified L § 10-50-104 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-104 - Other available penalties and remedies--Tax collected from person receiving products.

10-50-104. Other available penalties and remedies--Tax collected from person receiving products.Unless otherwise expressly provided, the penalties or remedies, or both, under §§10-50-100 to 10-50-103, inclusive, are in addition to any other penalties and remedies available under any other law of the state. Nothing in §§10-50-99 to 10-50-103, inclusive, prohibits the collection of tax against a person receiving cigarettes or tobacco products in violation of this chapter. Source: SL 2009, ch 58, §13.
SD Codified L § 10-50-105 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-105 - Provider of roll-your-own machine is cigarette manufacturer--Exception.

10-50-105. Provider of roll-your-own machine is cigarette manufacturer--Exception.Any person that maintains or provides a machine that enables any consumer to process tobacco or any product that is made or derived from tobacco into a roll or tube is deemed to be a manufacturer of cigarettes. This includes a person who owns or possesses an automated roll-your-own machine that is used to make cigarettes, but does not include a person who owns or possesses a roll-your-own machine and uses the machine in the person's residence solely to make cigarettes for his or her own personal use or for the personal use of other individuals who reside at the residence.The product produced by a roll-your-own machine as described in this section is deemed to be a cigarette that was sold to a consumer for purposes of this chapter and chapter 10-50B. The product produced by the machine shall comply with the provisions of chapter 34-49 by July 1, 2014. Source: SL 2012, ch 74, §1; SL 2014, ch 65, §6.
SD Codified L § 10-50-106 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-106 - Only products in directory to be used in roll-your-own machine.

10-50-106. Only products in directory to be used in roll-your-own machine.Only tobacco products that are included in the directory published pursuant to §10-50-77 may be inserted into a roll-your-own machine as described in §10-50-105. Source: SL 2014, ch 65, §7.
SD Codified L § 10-50-107 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 50 - Cigarette Tax|Section 10-50-107 - Seizure and destruction of tobacco products not purchased from licensed distributor or wholesaler.

10-50-107. Seizure and destruction of tobacco products not purchased from licensed distributor or wholesaler.Any tobacco products found at any place in this state that were purchased from any person other than a licensed distributor or licensed wholesaler, and that have not had the proper tax paid pursuant to §10-50-61, 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. Any tobacco products seized pursuant to this section shall be forfeited to the state and destroyed. Source: SL 2014, ch 65, §8.