South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-50-52
Proceeds of tax--Distribution
Official textsdlegislature.gov
The first thirty million dollars in revenue collected annually pursuant to this chapter must be deposited in the general fund. The next two million dollars in excess of thirty million dollars collected annually must be deposited in the tobacco prevention and reduction trust fund and must be used to implement the tobacco prevention and reduction program. All revenue collected annually pursuant to this chapter in excess of thirty-two million dollars must be deposited in the general fund.
Source: view the official text
In this chapter (40 sections)
- 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 Repealed by SL 1970, ch 78, § 14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…
- 10-50-63 · Deadline for reporting and remitting wholesale tobacco…
- 10-50-64 · Voluntary regulation of use of tobacco products
- 10-50-65 · Certain activities regarding for-export-only tobacco…
- 10-50-66 · Seizure and destruction of contraband tobacco products
- 10-50-67 · Relief for violation of § 10-50-65
- 10-50-68 · 10-50-68 to 10-50-71. Repealed by SL 2003, ch 74, §§ 22 to 25
- 10-50-72 · Definition of terms
- 10-50-73 · Manufacturer to certify participation or…
- 10-50-74 · Certification update--Supplemental certification
- 10-50-75 · Inclusion of brand families--Requirements--No limitation on…
- 10-50-76 · Maintenance of records--Exception
- 10-50-77 · Annual publication of directory on internet website--Date of…
- 10-50-78 · Exclusion from directory--Cure