South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-50-4 — Stamps affixed to evidence tax payment--Samples excepted

The payment of the tax imposed by § 10-50-3 shall be evidenced by the affixing of stamps to the packages containing the cigarettes as provided by this chapter. However, for cigarettes offered by manufacturers for gratis distribution as samples, the stamps are not required to be affixed to sample packages if the manufacturer of the cigarette reports and pays the tax directly to the state tax authority.

Last amended: Source: SDC 1939, § 57.3905; SL 1949, ch 422 , § 1; SL 1951, ch 452 , § 3; SL 1955, ch 416 ; SL 1959, ch 442 , § 1; SL 1963, ch 446 , § 1; SL 1965, ch 293 , § 1; SL 1984, ch 101 , § 2; SL 1995, ch 72 , § 6; SL 2003, ch 272 , § 82; SL 2007, ch 66 , § 2.

Source: official text