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.

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In this chapter (40 sections)

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 Repealed by SL 1982, ch 28, § 51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 Repealed by SL 2007, ch 66, §§ 4 to 7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
10-50-43 · Subpoena of witnesses and evidence in department hearings
10-50-44 · Witnesses not excused by self-incrimination--Evidence…
10-50-45 · Judicial enforcement of departmental process--Commitment to…
10-50-46 · Application for hearing by secretary--Notice of grant or…
10-50-47 · Hearing ordered by secretary--Requiring appearance of…
10-50-48 · Secretary's order after hearing--Copy to applicant
10-50-49 · Appeal from secretary to circuit court--Notice of appeal

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