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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-50-62

Dealers to buy only from licensed wholesalers and distributors who have paid taxes--Violation as misdemeanor

Official textsdlegislature.gov

Tobacco dealers may purchase tobacco products and cigarettes only from wholesalers and distributors licensed by the State of South Dakota who have paid all taxes as required by this chapter on the tobacco products or cigarettes sold to the dealer. A violation of this section is a Class 2 misdemeanor.

Last amended: Source: SL 1995, ch 72 , § 3; SL 2007, ch 64 , § 6; SL 2014, ch 65 , § 5.

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In this chapter (40 sections)
  1. 10-50-38 · Act of agent as act of principal
  2. 10-50-39 · Monthly reports by distributors--Contents and time of filing
  3. 10-50-40 · Records preserved by distributors, wholesalers and dealers
  4. 10-50-41 · Examination of distributor's, wholesaler's, and dealer's…
  5. 10-50-42 · Investigations and taking of testimony
  6. 10-50-43 · Subpoena of witnesses and evidence in department hearings
  7. 10-50-44 · Witnesses not excused by self-incrimination--Evidence…
  8. 10-50-45 · Judicial enforcement of departmental process--Commitment to…
  9. 10-50-46 · Application for hearing by secretary--Notice of grant or…
  10. 10-50-47 · Hearing ordered by secretary--Requiring appearance of…
  11. 10-50-48 · Secretary's order after hearing--Copy to applicant
  12. 10-50-49 · Appeal from secretary to circuit court--Notice of appeal
  13. 10-50-50 · Service of notice of appeal--Notice and bond filed with…
  14. 10-50-51 · Relief granted by circuit court--Costs
  15. 10-50-52 · Proceeds of tax--Distribution
  16. 10-50-53 · 10-50-53 to 10-50-57. Repealed by SL 1970, ch 78, § 14
  17. 10-50-58 · Cigarette stamp purchasing fund established
  18. 10-50-59 · Recovery of cigarette stamp costs--Deposit of funds
  19. 10-50-60 · Promulgation of rules
  20. 10-50-61 · Wholesale tax on tobacco products--Wholesale purchase price…
  21. 10-50-62 · Dealers to buy only from licensed wholesalers and…
  22. 10-50-63 · Deadline for reporting and remitting wholesale tobacco…
  23. 10-50-64 · Voluntary regulation of use of tobacco products
  24. 10-50-65 · Certain activities regarding for-export-only tobacco…
  25. 10-50-66 · Seizure and destruction of contraband tobacco products
  26. 10-50-67 · Relief for violation of § 10-50-65
  27. 10-50-68 · 10-50-68 to 10-50-71. Repealed by SL 2003, ch 74, §§ 22 to 25
  28. 10-50-72 · Definition of terms
  29. 10-50-73 · Manufacturer to certify participation or…
  30. 10-50-74 · Certification update--Supplemental certification
  31. 10-50-75 · Inclusion of brand families--Requirements--No limitation on…
  32. 10-50-76 · Maintenance of records--Exception
  33. 10-50-77 · Annual publication of directory on internet website--Date of…
  34. 10-50-78 · Exclusion from directory--Cure
  35. 10-50-79 · Hearing and appeal
  36. 10-50-80 · Distributors and wholesalers to submit information to…
  37. 10-50-81 · Secretary may require additional information
  38. 10-50-82 · Inclusion in directory prerequisite to affixing tax stamp or…
  39. 10-50-83 · Inclusion of unregistered nonresident or foreign…
  40. 10-50-84 · Notice to secretary of agent's authority--Termination or…
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