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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-50-36

Forfeiture and destruction of contraband cigarettes

Official textsdlegislature.gov

Any cigarettes seized under the provisions of this chapter shall be confiscated, forfeited to the state, and destroyed.

Last amended: Source: SDC 1939, § 57.3913; SL 1951, ch 452 , § 9; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2019, ch 66 , § 1.

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In this chapter (40 sections)
  1. 10-50-14 · Annual renewal of license--Fee
  2. 10-50-15 · Revocation of license or registration--Appeal
  3. 10-50-16 · Sale of cigarettes after license or registration revocation…
  4. 10-50-17 · 10-50-17. Repealed by SL 1982, ch 28, § 51
  5. 10-50-18 · Stamps secured and sold by secretary--Discount
  6. 10-50-19 · Payment for stamps after purchase--Bond or depository…
  7. 10-50-20 · Resale of stamps prohibited--Redemption of unused and…
  8. 10-50-21 · Use or possession of counterfeit stamp as felony--Reuse of…
  9. 10-50-22 · 10-50-22 to 10-50-24.1. Repealed by SL 2007, ch 66, §§ 4 to 7
  10. 10-50-25 · Authorization to nonresident to affix stamps--Sale of stamps
  11. 10-50-26 · Bond or depository agreement required of authorized…
  12. 10-50-27 · Agreement by nonresident to permit examination of records
  13. 10-50-28 · Appointment of attorney by authorized nonresident--Service…
  14. 10-50-29 · Authorized nonresident as licensed distributor
  15. 10-50-30 · Distributor to affix stamps
  16. 10-50-31 · Dealer to return unstamped cigarettes
  17. 10-50-32 · Sale of unstamped cigarettes as misdemeanor--Subsequent…
  18. 10-50-33 · Display or possession of unstamped cigarettes as evidence of…
  19. 10-50-34 · Enforcement powers of department…
  20. 10-50-35 · Unstamped cigarettes as contraband--Seizure without warrant
  21. 10-50-36 · Forfeiture and destruction of contraband cigarettes
  22. 10-50-37 · Confiscation of unstamped cigarettes not required if no…
  23. 10-50-38 · Act of agent as act of principal
  24. 10-50-39 · Monthly reports by distributors--Contents and time of filing
  25. 10-50-40 · Records preserved by distributors, wholesalers and dealers
  26. 10-50-41 · Examination of distributor's, wholesaler's, and dealer's…
  27. 10-50-42 · Investigations and taking of testimony
  28. 10-50-43 · Subpoena of witnesses and evidence in department hearings
  29. 10-50-44 · Witnesses not excused by self-incrimination--Evidence…
  30. 10-50-45 · Judicial enforcement of departmental process--Commitment to…
  31. 10-50-46 · Application for hearing by secretary--Notice of grant or…
  32. 10-50-47 · Hearing ordered by secretary--Requiring appearance of…
  33. 10-50-48 · Secretary's order after hearing--Copy to applicant
  34. 10-50-49 · Appeal from secretary to circuit court--Notice of appeal
  35. 10-50-50 · Service of notice of appeal--Notice and bond filed with…
  36. 10-50-51 · Relief granted by circuit court--Costs
  37. 10-50-52 · Proceeds of tax--Distribution
  38. 10-50-53 · 10-50-53 to 10-50-57. Repealed by SL 1970, ch 78, § 14
  39. 10-50-58 · Cigarette stamp purchasing fund established
  40. 10-50-59 · Recovery of cigarette stamp costs--Deposit of funds
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