South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-50B-18 — Cigarette importers--Tobacco product manufacturer--Joint and several liability--Escrow fund
Any person that imports cigarettes into the United States shall be jointly and severally liable with any tobacco product manufacturer required to place a deposit into a qualified escrow fund pursuant to subdivision
10-50B-7
(2) for the obligation to make the deposit into the qualified escrow fund.
Source: official text