South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-50-76
Maintenance of records--Exception
Official textsdlegislature.gov
Each tobacco product manufacturer shall maintain all invoices and documentation of sales and such other information relied upon for the certification for a period of six years, unless otherwise required by law to be maintained for a greater period of time.
Source: view the official text
In this chapter (40 sections)
- 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 Repealed by SL 1970, ch 78, § 14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 Repealed by SL 2003, ch 74, §§ 22 to 25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…
- 10-50-81 · Secretary may require additional information
- 10-50-82 · Inclusion in directory prerequisite to affixing tax stamp or…
- 10-50-83 · Inclusion of unregistered nonresident or foreign…
- 10-50-84 · Notice to secretary of agent's authority--Termination or…
- 10-50-85 · Service upon secretary of state in lieu of appointed or…
- 10-50-86 · Disclosure of information to attorney general--Inter-agency…
- 10-50-87 · Financial information to be made available to attorney…
- 10-50-88 · Declaration of contraband--Seizure, forfeiture and…
- 10-50-89 · Promulgation of rules--Certification, reporting and directory
- 10-50-90 · Attorney general may seek restraining order--Action for…
- 10-50-91 · Schedule of reports--Publication--Pre-publication sales,…
- 10-50-92 · Conflict with other law
- 10-50-93 · 10-50-93 to 10-50-98. Repealed by SL 2009, ch 58, §§ 2 to 7
- 10-50-99 · Shipment or transportation of cigarettes and tobacco…
- 10-50-100 · Injunction for actual or threatened violation