reglab/statecodes huggingface dataset:
2023 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.
2023 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Any person who sells any cigarettes or tobacco products after such person's license or registration has been revoked commits a petty offense, and all cigarettes or tobacco products in such person's possession shall be seized and forfeited to the state pursuant to chapter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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 50 - Cigarette Tax › Section 10-50-65 - Certain activities regarding for-export-only tobacco products prohibited--Violation as misdeameanor.

10-50-65. Certain activities regarding for-export-only tobacco products prohibited--Violation as misdeameanor.
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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.