South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-50-37 — Confiscation of unstamped cigarettes not required if no intentional evasion

Nothing in § 10-50-35 or 10-50-36 shall be construed to require the secretary of revenue to confiscate unstamped cigarettes when he shall have reason to believe that the owner thereof is not willfully or intentionally evading the tax imposed by this chapter.

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.

Source: official text