South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-50-58
Cigarette stamp purchasing fund established
Official textsdlegislature.gov
There is established in the state treasury a special revenue fund to be known as the cigarette stamp purchasing fund.
Source: view the official text
In this chapter (40 sections)
- 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 Repealed by SL 1970, ch 78, § 14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 Repealed by SL 2003, ch 74, §§ 22 to 25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
- 10-50-79 · Hearing and appeal
- 10-50-80 · Distributors and wholesalers to submit information to…