South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-50B-4
Cigarette defined
For the purposes of §§ 10-50B-1 to 10-50B-1 0, inclusive, the term, cigarette, means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains:
# (1)
Any roll of tobacco wrapped in paper or in any substance not containing tobacco;
# (2)
Tobacco, in any form, that is functional in the product, which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette;
# (3)
Any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in subdivision (1) of this definition.
The term, cigarette, includes, roll - your - own, meaning any tobacco which, because of its appearance, type, packaging, or labeling is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes. For purposes of this definition, 0.09 ounces of roll - your - own tobacco constitutes one individual cigarette.
Source: view the official text
In this chapter (40 sections)
- 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 Repealed by SL 2009, ch 58, §§ 2 to 7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
- 10-50C-1 · Definitions
- 10-50C-2 · Cigar shipper license requirements
- 10-50C-3 · Period of validity of license--Proration or refund of…