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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-50-29

Authorized nonresident as licensed distributor

Official textsdlegislature.gov

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.

Last amended: Source: SL 1937, ch 243 , § 9; SDC 1939, § 57.3909; SL 1951, ch 452 , § 6.

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In this chapter (40 sections)
  1. 10-50-7 · Transactions constitutionally exempt from taxation
  2. 10-50-8 · Impact of tax borne by consumer--Separate statement on…
  3. 10-50-9 · License required of distributors and…
  4. 10-50-10 · Contents of application for license
  5. 10-50-11 · Fee for distributor or wholesaler license--Reduced fee for…
  6. 10-50-12 · Display of license--Duration--Return of license on revocation
  7. 10-50-13 · Transfer of license to different location or…
  8. 10-50-14 · Annual renewal of license--Fee
  9. 10-50-15 · Revocation of license or registration--Appeal
  10. 10-50-16 · Sale of cigarettes after license or registration revocation…
  11. 10-50-17 · 10-50-17. Repealed by SL 1982, ch 28, § 51
  12. 10-50-18 · Stamps secured and sold by secretary--Discount
  13. 10-50-19 · Payment for stamps after purchase--Bond or depository…
  14. 10-50-20 · Resale of stamps prohibited--Redemption of unused and…
  15. 10-50-21 · Use or possession of counterfeit stamp as felony--Reuse of…
  16. 10-50-22 · 10-50-22 to 10-50-24.1. Repealed by SL 2007, ch 66, §§ 4 to 7
  17. 10-50-25 · Authorization to nonresident to affix stamps--Sale of stamps
  18. 10-50-26 · Bond or depository agreement required of authorized…
  19. 10-50-27 · Agreement by nonresident to permit examination of records
  20. 10-50-28 · Appointment of attorney by authorized nonresident--Service…
  21. 10-50-29 · Authorized nonresident as licensed distributor
  22. 10-50-30 · Distributor to affix stamps
  23. 10-50-31 · Dealer to return unstamped cigarettes
  24. 10-50-32 · Sale of unstamped cigarettes as misdemeanor--Subsequent…
  25. 10-50-33 · Display or possession of unstamped cigarettes as evidence of…
  26. 10-50-34 · Enforcement powers of department…
  27. 10-50-35 · Unstamped cigarettes as contraband--Seizure without warrant
  28. 10-50-36 · Forfeiture and destruction of contraband cigarettes
  29. 10-50-37 · Confiscation of unstamped cigarettes not required if no…
  30. 10-50-38 · Act of agent as act of principal
  31. 10-50-39 · Monthly reports by distributors--Contents and time of filing
  32. 10-50-40 · Records preserved by distributors, wholesalers and dealers
  33. 10-50-41 · Examination of distributor's, wholesaler's, and dealer's…
  34. 10-50-42 · Investigations and taking of testimony
  35. 10-50-43 · Subpoena of witnesses and evidence in department hearings
  36. 10-50-44 · Witnesses not excused by self-incrimination--Evidence…
  37. 10-50-45 · Judicial enforcement of departmental process--Commitment to…
  38. 10-50-46 · Application for hearing by secretary--Notice of grant or…
  39. 10-50-47 · Hearing ordered by secretary--Requiring appearance of…
  40. 10-50-48 · Secretary's order after hearing--Copy to applicant
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