South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 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.
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In this chapter (40 sections)
- 10-50-1 · Definition of terms
- 10-50-2 · Number of cigarettes in package
- 10-50-3 · Tax imposed on cigarettes held for sale--Rates of tax
- 10-50-4 · Stamps affixed to evidence tax payment--Samples excepted
- 10-50-5 · Denominations of stamps--Fractional parts of cent
- 10-50-6 · Stamped cigarettes not subject to further tax--Person in…
- 10-50-7 · Transactions constitutionally exempt from taxation
- 10-50-8 · Impact of tax borne by consumer--Separate statement on…
- 10-50-9 · License required of distributors and…
- 10-50-10 · Contents of application for license
- 10-50-11 · Fee for distributor or wholesaler license--Reduced fee for…
- 10-50-12 · Display of license--Duration--Return of license on revocation
- 10-50-13 · Transfer of license to different location or…
- 10-50-14 · Annual renewal of license--Fee
- 10-50-15 · Revocation of license or registration--Appeal
- 10-50-16 · Sale of cigarettes after license or registration revocation…
- 10-50-17 · 10-50-17. Repealed by SL 1982, ch 28, § 51
- 10-50-18 · Stamps secured and sold by secretary--Discount
- 10-50-19 · Payment for stamps after purchase--Bond or depository…
- 10-50-20 · Resale of stamps prohibited--Redemption of unused and…
- 10-50-21 · Use or possession of counterfeit stamp as felony--Reuse of…
- 10-50-22 · 10-50-22 to 10-50-24.1. Repealed by SL 2007, ch 66, §§ 4 to 7
- 10-50-25 · Authorization to nonresident to affix stamps--Sale of stamps
- 10-50-26 · Bond or depository agreement required of authorized…
- 10-50-27 · Agreement by nonresident to permit examination of records
- 10-50-28 · Appointment of attorney by authorized nonresident--Service…
- 10-50-29 · Authorized nonresident as licensed distributor
- 10-50-30 · Distributor to affix stamps
- 10-50-31 · Dealer to return unstamped cigarettes
- 10-50-32 · Sale of unstamped cigarettes as misdemeanor--Subsequent…
- 10-50-33 · Display or possession of unstamped cigarettes as evidence of…
- 10-50-34 · Enforcement powers of department…
- 10-50-35 · Unstamped cigarettes as contraband--Seizure without warrant
- 10-50-36 · Forfeiture and destruction of contraband cigarettes
- 10-50-37 · Confiscation of unstamped cigarettes not required if no…
- 10-50-38 · Act of agent as act of principal
- 10-50-39 · Monthly reports by distributors--Contents and time of filing
- 10-50-40 · Records preserved by distributors, wholesalers and dealers
- 10-50-41 · Examination of distributor's, wholesaler's, and dealer's…
- 10-50-42 · Investigations and taking of testimony