South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-50-58

Cigarette stamp purchasing fund established

Official textsdlegislature.gov

Last amended: Source: SL 1994, ch 102 , § 1.

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In this chapter (40 sections)
  1. 10-50-34 · Enforcement powers of department…
  2. 10-50-35 · Unstamped cigarettes as contraband--Seizure without warrant
  3. 10-50-36 · Forfeiture and destruction of contraband cigarettes
  4. 10-50-37 · Confiscation of unstamped cigarettes not required if no…
  5. 10-50-38 · Act of agent as act of principal
  6. 10-50-39 · Monthly reports by distributors--Contents and time of filing
  7. 10-50-40 · Records preserved by distributors, wholesalers and dealers
  8. 10-50-41 · Examination of distributor's, wholesaler's, and dealer's…
  9. 10-50-42 · Investigations and taking of testimony
  10. 10-50-43 · Subpoena of witnesses and evidence in department hearings
  11. 10-50-44 · Witnesses not excused by self-incrimination--Evidence…
  12. 10-50-45 · Judicial enforcement of departmental process--Commitment to…
  13. 10-50-46 · Application for hearing by secretary--Notice of grant or…
  14. 10-50-47 · Hearing ordered by secretary--Requiring appearance of…
  15. 10-50-48 · Secretary's order after hearing--Copy to applicant
  16. 10-50-49 · Appeal from secretary to circuit court--Notice of appeal
  17. 10-50-50 · Service of notice of appeal--Notice and bond filed with…
  18. 10-50-51 · Relief granted by circuit court--Costs
  19. 10-50-52 · Proceeds of tax--Distribution
  20. 10-50-53 · 10-50-53 to 10-50-57. Repealed by SL 1970, ch 78, § 14
  21. 10-50-58 · Cigarette stamp purchasing fund established
  22. 10-50-59 · Recovery of cigarette stamp costs--Deposit of funds
  23. 10-50-60 · Promulgation of rules
  24. 10-50-61 · Wholesale tax on tobacco products--Wholesale purchase price…
  25. 10-50-62 · Dealers to buy only from licensed wholesalers and…
  26. 10-50-63 · Deadline for reporting and remitting wholesale tobacco…
  27. 10-50-64 · Voluntary regulation of use of tobacco products
  28. 10-50-65 · Certain activities regarding for-export-only tobacco…
  29. 10-50-66 · Seizure and destruction of contraband tobacco products
  30. 10-50-67 · Relief for violation of § 10-50-65
  31. 10-50-68 · 10-50-68 to 10-50-71. Repealed by SL 2003, ch 74, §§ 22 to 25
  32. 10-50-72 · Definition of terms
  33. 10-50-73 · Manufacturer to certify participation or…
  34. 10-50-74 · Certification update--Supplemental certification
  35. 10-50-75 · Inclusion of brand families--Requirements--No limitation on…
  36. 10-50-76 · Maintenance of records--Exception
  37. 10-50-77 · Annual publication of directory on internet website--Date of…
  38. 10-50-78 · Exclusion from directory--Cure
  39. 10-50-79 · Hearing and appeal
  40. 10-50-80 · Distributors and wholesalers to submit information to…
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