South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 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.

Last amended: 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.

Source: official text