South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-50-39
Monthly reports by distributors--Contents and time of filing
Official textsdlegislature.gov
On or before the fifteenth day of each month each distributor shall render to the secretary of revenue a verified report of all sales and deliveries on forms prescribed by the secretary, showing the quantity of cigarettes sold or delivered in this state during the preceding calendar month, the amount of stamps purchased and used during such period of time and the amount of stamps on hand at the end of the reporting period and such other information as the secretary shall require.
Source: view the official text
In this chapter (40 sections)
- 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 Repealed by SL 1982, ch 28, § 51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 Repealed by SL 2007, ch 66, §§ 4 to 7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
- 10-50-50 · Service of notice of appeal--Notice and bond filed with…
- 10-50-51 · Relief granted by circuit court--Costs
- 10-50-52 · Proceeds of tax--Distribution
- 10-50-53 · 10-50-53 to 10-50-57. Repealed by SL 1970, ch 78, § 14
- 10-50-58 · Cigarette stamp purchasing fund established
- 10-50-59 · Recovery of cigarette stamp costs--Deposit of funds
- 10-50-60 · Promulgation of rules
- 10-50-61 · Wholesale tax on tobacco products--Wholesale purchase price…
- 10-50-62 · Dealers to buy only from licensed wholesalers and…