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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-50B-17

Manufacturer not relieved of obligations by assignment

Official textsdlegislature.gov

Nothing in §§ 10-50B-15 and 10-50B-16 relieves a manufacturer from any obligation or duty imposed pursuant to this chapter or chapter 10-50 .

Last amended: Source: SL 2019, ch 67 , § 3.

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In this chapter (40 sections)
  1. 10-50-104 · Other available penalties and remedies--Tax collected from…
  2. 10-50-105 · Provider of roll-your-own machine is cigarette…
  3. 10-50-106 · Only products in directory to be used in roll-your-own…
  4. 10-50-107 · Seizure and destruction of tobacco products not purchased…
  5. 10-50B-1 · Legislative findings
  6. 10-50B-2 · Legislative intent
  7. 10-50B-3 · Definitions
  8. 10-50B-4 · Cigarette defined
  9. 10-50B-5 · Tobacco product manufacturer defined
  10. 10-50B-6 · Units sold defined
  11. 10-50B-7 · Requirements for tobacco product manufacturers selling…
  12. 10-50B-8 · Tobacco product manufacturers to receive appreciation on…
  13. 10-50B-9 · Certification of compliance by tobacco product…
  14. 10-50B-10 · Each failure to make deposit a separate violation
  15. 10-50B-11 · Master Settlement Agreement monies to be deposited in…
  16. 10-50B-12 · 10-50B-12. Repealed by SL 2001, ch 152, § 10
  17. 10-50B-13 · Revocation of license--Hearing--Reinstatement
  18. 10-50B-14 · Repeal of SL 2010, ch 68 upon holding of…
  19. 10-50B-15 · Assignment to state of manufacturer's interest in money in…
  20. 10-50B-16 · Amendment of escrow agreement to execute…
  21. 10-50B-17 · Manufacturer not relieved of obligations by assignment
  22. 10-50B-18 · Cigarette importers--Tobacco product manufacturer--Joint…
  23. 10-50B-19 · State directory--Manufacturers--Surety bond--Amount
  24. 10-50B-20 · Disclosure of information--Purposes
  25. 10-50C-1 · Definitions
  26. 10-50C-2 · Cigar shipper license requirements
  27. 10-50C-3 · Period of validity of license--Proration or refund of…
  28. 10-50C-4 · Sale and shipment requirements
  29. 10-50C-5 · Package labeling requirements
  30. 10-50C-6 · Delivery of shipment by common carrier--Requirements
  31. 10-50C-7 · Civil penalty
  32. 10-50C-8 · State jurisdiction--Audit of records
  33. 10-50C-9 · Cigar shipper quarterly returns
  34. 10-50C-10 · Taxes
  35. 10-50C-11 · Entities exempt from § 10-50C-10
  36. 10-50C-12 · Electronic submission of returns--Electronic remittance of…
  37. 10-50C-13 · Sale and shipment without license prohibited--Action by…
  38. 10-50C-14 · Resale of cigars prohibited--Violation as misdemeanor
  39. 10-50C-15 · Promulgation of rules
  40. 10-50D-1 · Definitions
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