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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-50-35

Unstamped cigarettes as contraband--Seizure without warrant

Official textsdlegislature.gov

Any cigarettes found at any place in this state without stamps affixed thereto as required by this chapter unless the cigarettes are in the possession of a licensed distributor or wholesaler in the original unopened shipping package or unless they are in a course of transit from without this state and consigned to a licensed distributor or a licensed wholesaler, are declared to be contraband goods and may be seized by the secretary, the secretary's agents, or employees, or by any law enforcement of this state if directed by the secretary to do so, without a warrant.

Last amended: Source: SDC 1939, § 57.3913; SL 1951, ch 452 , § 9; SL 1970, ch 78 , § 10; SL 2003, ch 272 , § 82; SL 2007, ch 66 , § 12.

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In this chapter (40 sections)
  1. 10-50-13 · Transfer of license to different location or…
  2. 10-50-14 · Annual renewal of license--Fee
  3. 10-50-15 · Revocation of license or registration--Appeal
  4. 10-50-16 · Sale of cigarettes after license or registration revocation…
  5. 10-50-17 · 10-50-17. Repealed by SL 1982, ch 28, § 51
  6. 10-50-18 · Stamps secured and sold by secretary--Discount
  7. 10-50-19 · Payment for stamps after purchase--Bond or depository…
  8. 10-50-20 · Resale of stamps prohibited--Redemption of unused and…
  9. 10-50-21 · Use or possession of counterfeit stamp as felony--Reuse of…
  10. 10-50-22 · 10-50-22 to 10-50-24.1. Repealed by SL 2007, ch 66, §§ 4 to 7
  11. 10-50-25 · Authorization to nonresident to affix stamps--Sale of stamps
  12. 10-50-26 · Bond or depository agreement required of authorized…
  13. 10-50-27 · Agreement by nonresident to permit examination of records
  14. 10-50-28 · Appointment of attorney by authorized nonresident--Service…
  15. 10-50-29 · Authorized nonresident as licensed distributor
  16. 10-50-30 · Distributor to affix stamps
  17. 10-50-31 · Dealer to return unstamped cigarettes
  18. 10-50-32 · Sale of unstamped cigarettes as misdemeanor--Subsequent…
  19. 10-50-33 · Display or possession of unstamped cigarettes as evidence of…
  20. 10-50-34 · Enforcement powers of department…
  21. 10-50-35 · Unstamped cigarettes as contraband--Seizure without warrant
  22. 10-50-36 · Forfeiture and destruction of contraband cigarettes
  23. 10-50-37 · Confiscation of unstamped cigarettes not required if no…
  24. 10-50-38 · Act of agent as act of principal
  25. 10-50-39 · Monthly reports by distributors--Contents and time of filing
  26. 10-50-40 · Records preserved by distributors, wholesalers and dealers
  27. 10-50-41 · Examination of distributor's, wholesaler's, and dealer's…
  28. 10-50-42 · Investigations and taking of testimony
  29. 10-50-43 · Subpoena of witnesses and evidence in department hearings
  30. 10-50-44 · Witnesses not excused by self-incrimination--Evidence…
  31. 10-50-45 · Judicial enforcement of departmental process--Commitment to…
  32. 10-50-46 · Application for hearing by secretary--Notice of grant or…
  33. 10-50-47 · Hearing ordered by secretary--Requiring appearance of…
  34. 10-50-48 · Secretary's order after hearing--Copy to applicant
  35. 10-50-49 · Appeal from secretary to circuit court--Notice of appeal
  36. 10-50-50 · Service of notice of appeal--Notice and bond filed with…
  37. 10-50-51 · Relief granted by circuit court--Costs
  38. 10-50-52 · Proceeds of tax--Distribution
  39. 10-50-53 · 10-50-53 to 10-50-57. Repealed by SL 1970, ch 78, § 14
  40. 10-50-58 · Cigarette stamp purchasing fund established
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