South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-50C-8
State jurisdiction--Audit of records
Official textsdlegislature.gov
A cigar shipper consents to the jurisdiction of the department and the courts of this state with respect to the enforcement of the provisions of this chapter.
The cigar shipper shall allow the department to perform an audit of the cigar shipper's records, including any documents used to verify the age of any person ordering cigars from the cigar shipper, and provide copies of any such records upon request.
Source: view the official text
In this chapter (40 sections)
- 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 Repealed by SL 2001, ch 152, § 10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…
- 10-50C-4 · Sale and shipment requirements
- 10-50C-5 · Package labeling requirements
- 10-50C-6 · Delivery of shipment by common carrier--Requirements
- 10-50C-7 · Civil penalty
- 10-50C-8 · State jurisdiction--Audit of records
- 10-50C-9 · Cigar shipper quarterly returns
- 10-50C-10 · Taxes
- 10-50C-11 · Entities exempt from § 10-50C-10
- 10-50C-12 · Electronic submission of returns--Electronic remittance of…
- 10-50C-13 · Sale and shipment without license prohibited--Action by…
- 10-50C-14 · Resale of cigars prohibited--Violation as misdemeanor
- 10-50C-15 · Promulgation of rules
- 10-50D-1 · Definitions
- 10-50D-2 · License--Required to distribute--Exemptions--Multiple places…
- 10-50D-3 · License--Application and renewal requirements--Fee--Deposit
- 10-50D-4 · License--Duration
- 10-50D-5 · Recordkeeping requirements--Inspection--Penalty
- 10-50D-6 · License revocation--Grounds--Appeal--Sale without…
- 10-50D-7 · Retailer--Products from licensee required--Penalty
- 10-50D-8 · Direct-to-consumer…
- 10-50D-9 · Direct-to-consumer shipping--Civil action and penalty
- 10-50D-10 · Direct-to-consumer shipping--Separate violations
- 10-50D-11 · Direct-to-consumer shipping--Other provisions unaffected
- 10-50D-12 · Direct-to-consumer shipping--Resale prohibited--Penalty