South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 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.

Last amended: Source: SL 1937, ch 243 , § 11; SDC 1939, § 57.3911; SL 2007, ch 66 , § 10; SL 2014, ch 65 , § 2.

Source: official text