Partnertax.ai
Start free trial →

South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-50-4

Stamps affixed to evidence tax payment--Samples excepted

Official textsdlegislature.gov

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: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 10-50-1 · Definition of terms
  2. 10-50-2 · Number of cigarettes in package
  3. 10-50-3 · Tax imposed on cigarettes held for sale--Rates of tax
  4. 10-50-4 · Stamps affixed to evidence tax payment--Samples excepted
  5. 10-50-5 · Denominations of stamps--Fractional parts of cent
  6. 10-50-6 · Stamped cigarettes not subject to further tax--Person in…
  7. 10-50-7 · Transactions constitutionally exempt from taxation
  8. 10-50-8 · Impact of tax borne by consumer--Separate statement on…
  9. 10-50-9 · License required of distributors and…
  10. 10-50-10 · Contents of application for license
  11. 10-50-11 · Fee for distributor or wholesaler license--Reduced fee for…
  12. 10-50-12 · Display of license--Duration--Return of license on revocation
  13. 10-50-13 · Transfer of license to different location or…
  14. 10-50-14 · Annual renewal of license--Fee
  15. 10-50-15 · Revocation of license or registration--Appeal
  16. 10-50-16 · Sale of cigarettes after license or registration revocation…
  17. 10-50-17 · 10-50-17. Repealed by SL 1982, ch 28, § 51
  18. 10-50-18 · Stamps secured and sold by secretary--Discount
  19. 10-50-19 · Payment for stamps after purchase--Bond or depository…
  20. 10-50-20 · Resale of stamps prohibited--Redemption of unused and…
  21. 10-50-21 · Use or possession of counterfeit stamp as felony--Reuse of…
  22. 10-50-22 · 10-50-22 to 10-50-24.1. Repealed by SL 2007, ch 66, §§ 4 to 7
  23. 10-50-25 · Authorization to nonresident to affix stamps--Sale of stamps
  24. 10-50-26 · Bond or depository agreement required of authorized…
  25. 10-50-27 · Agreement by nonresident to permit examination of records
  26. 10-50-28 · Appointment of attorney by authorized nonresident--Service…
  27. 10-50-29 · Authorized nonresident as licensed distributor
  28. 10-50-30 · Distributor to affix stamps
  29. 10-50-31 · Dealer to return unstamped cigarettes
  30. 10-50-32 · Sale of unstamped cigarettes as misdemeanor--Subsequent…
  31. 10-50-33 · Display or possession of unstamped cigarettes as evidence of…
  32. 10-50-34 · Enforcement powers of department…
  33. 10-50-35 · Unstamped cigarettes as contraband--Seizure without warrant
  34. 10-50-36 · Forfeiture and destruction of contraband cigarettes
  35. 10-50-37 · Confiscation of unstamped cigarettes not required if no…
  36. 10-50-38 · Act of agent as act of principal
  37. 10-50-39 · Monthly reports by distributors--Contents and time of filing
  38. 10-50-40 · Records preserved by distributors, wholesalers and dealers
  39. 10-50-41 · Examination of distributor's, wholesaler's, and dealer's…
  40. 10-50-42 · Investigations and taking of testimony
Full table of contents →