South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-50B-1
Legislative findings
The Legislature finds the following:
# (1)
Cigarette smoking presents serious public health concerns to the State of South Dakota and to the citizens of the state. The surgeon general of the United States has determined that smoking causes lung cancer, heart disease, and other serious diseases, and that there are hundreds of thousands of tobacco - related deaths in the United States each year. These diseases most often do not appear until many years after the person in question begins smoking;
# (2)
Cigarette smoking also presents serious financial concerns for the state. Under certain health care programs, the state may have a legal obligation to provide medical assistance to eligible persons for health conditions associated with cigarette smoking, and those persons may have a legal entitlement to receive such medical assistance;
# (3)
Under these programs, the state pays millions of dollars each year to provide medical assistance for these persons for health conditions associated with cigarette smoking; and
# (4)
On November 23, 1998, major United States tobacco product manufacturers entered into a settlement agreement, entitled Master Settlement Agreement, with the state. The Master Settlement Agreement obligates these manufacturers, in return for a release of past, present, and certain future claims against them as described therein, to pay substantial sums to the state, tied in part to their volume of sales; to fund a national foundation devoted to the interests of public health; and to make substantial changes in their advertising and marketing practices and corporate culture, with the intention of reducing underage smoking.
Source: view the official text
In this chapter (40 sections)
- 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
- 10-50-101 · Civil action for violation--Civil penalty
- 10-50-102 · Separate violations
- 10-50-103 · Forfeiture of products, profits, and benefits
- 10-50-104 · Other available penalties and remedies--Tax collected from…
- 10-50-105 · Provider of roll-your-own machine is cigarette…
- 10-50-106 · Only products in directory to be used in roll-your-own…
- 10-50-107 · Seizure and destruction of tobacco products not purchased…
- 10-50B-1 · Legislative findings
- 10-50B-2 · Legislative intent
- 10-50B-3 · Definitions
- 10-50B-4 · Cigarette defined
- 10-50B-5 · Tobacco product manufacturer defined
- 10-50B-6 · Units sold defined
- 10-50B-7 · Requirements for tobacco product manufacturers selling…
- 10-50B-8 · Tobacco product manufacturers to receive appreciation on…
- 10-50B-9 · Certification of compliance by tobacco product…
- 10-50B-10 · Each failure to make deposit a separate violation
- 10-50B-11 · Master Settlement Agreement monies to be deposited in…
- 10-50B-12 · 10-50B-12. Repealed by SL 2001, ch 152, § 10
- 10-50B-13 · Revocation of license--Hearing--Reinstatement
- 10-50B-14 · Repeal of SL 2010, ch 68 upon holding of…
- 10-50B-15 · Assignment to state of manufacturer's interest in money in…
- 10-50B-16 · Amendment of escrow agreement to execute…
- 10-50B-17 · Manufacturer not relieved of obligations by assignment
- 10-50B-18 · Cigarette importers--Tobacco product manufacturer--Joint…
- 10-50B-19 · State directory--Manufacturers--Surety bond--Amount
- 10-50B-20 · Disclosure of information--Purposes