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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-50E-16

Promulgation of rules

Official textsdlegislature.gov

Effective January 1, 2027
10-50E-16 . Promulgation of rules.
The department shall promulgate rules, in accordance with chapter 1-26 , to:

# (1)

Establish a procedure for an initial and a renewal license application under this chapter, and the information required in the application;

# (2)

Provide for the manner in which nicotine products must be destroyed or returned and the manner in which verification of the destruction or return must be submitted;

# (3)

Provide the process for assessing and collecting fines under this chapter;

# (4)

Establish standards for the keeping of records, as required in § 10-50E-10 ; and

# (5)

Establish a process for the inspection of records and premises, as authorized in § 10-50E-11 .

Last amended: Source: SL 2026, ch 54 , § 16, eff. Jan. 1, 2027.

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In this chapter (40 sections)
  1. 10-50C-6 · Delivery of shipment by common carrier--Requirements
  2. 10-50C-7 · Civil penalty
  3. 10-50C-8 · State jurisdiction--Audit of records
  4. 10-50C-9 · Cigar shipper quarterly returns
  5. 10-50C-10 · Taxes
  6. 10-50C-11 · Entities exempt from § 10-50C-10
  7. 10-50C-12 · Electronic submission of returns--Electronic remittance of…
  8. 10-50C-13 · Sale and shipment without license prohibited--Action by…
  9. 10-50C-14 · Resale of cigars prohibited--Violation as misdemeanor
  10. 10-50C-15 · Promulgation of rules
  11. 10-50D-1 · Definitions
  12. 10-50D-2 · License--Required to distribute--Exemptions--Multiple places…
  13. 10-50D-3 · License--Application and renewal requirements--Fee--Deposit
  14. 10-50D-4 · License--Duration
  15. 10-50D-5 · Recordkeeping requirements--Inspection--Penalty
  16. 10-50D-6 · License revocation--Grounds--Appeal--Sale without…
  17. 10-50D-7 · Retailer--Products from licensee required--Penalty
  18. 10-50D-8 · Direct-to-consumer…
  19. 10-50D-9 · Direct-to-consumer shipping--Civil action and penalty
  20. 10-50D-10 · Direct-to-consumer shipping--Separate violations
  21. 10-50D-11 · Direct-to-consumer shipping--Other provisions unaffected
  22. 10-50D-12 · Direct-to-consumer shipping--Resale prohibited--Penalty
  23. 10-50D-13 · Nicotine enforcement…
  24. 10-50E-1 · Definitions
  25. 10-50E-2 · Communication of nicotine content--Presumptive evidence
  26. 10-50E-3 · License--Required to sell--Vending machines--Application…
  27. 10-50E-4 · License--Required to sell--Penalty
  28. 10-50E-5 · License--Duration--Transfer--Application--Requirements
  29. 10-50E-6 · License--Renewal--Fees--Vending machines
  30. 10-50E-7 · License--Denial--Grounds
  31. 10-50E-8 · Vending machine retailer--Placement limited--Required…
  32. 10-50E-9 · Prohibited acts--Shipment--Sales--Samples--Purchase of…
  33. 10-50E-10 · Recordkeeping requirements--Promulgation of…
  34. 10-50E-11 · Inspection--Investigation--Promulgation of rules--Vending…
  35. 10-50E-12 · Inspection--When required
  36. 10-50E-13 · Violations--Penalty--Grounds for revocation,…
  37. 10-50E-14 · Revocation--Destruction or return of nicotine…
  38. 10-50E-15 · Violations--Appeal
  39. 10-50E-16 · Promulgation of rules
  40. 10-50E-17 · Nicotine enforcement…
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