South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-50E-17
Nicotine enforcement fund--Administration--Purpose--Expenditures
Official textsdlegislature.gov
Effective January 1, 2027
10-50E-17 . Nicotine enforcement fund--Administration--Purpose--Expenditures.
There is created a nicotine enforcement fund. The department shall administer the fund. The purpose of the fund is to defray expenses associated with the enforcement of this chapter.
Moneys collected under this chapter must be forwarded to the state treasurer to be deposited into the fund. Interest on moneys credited to the fund must remain in the fund.
Expenditures from the fund must be budgeted through the general appropriation bill.
Source: view the official text
In this chapter (40 sections)
- 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
- 10-50D-13 · Nicotine enforcement…
- 10-50E-1 · Definitions
- 10-50E-2 · Communication of nicotine content--Presumptive evidence
- 10-50E-3 · License--Required to sell--Vending machines--Application…
- 10-50E-4 · License--Required to sell--Penalty
- 10-50E-5 · License--Duration--Transfer--Application--Requirements
- 10-50E-6 · License--Renewal--Fees--Vending machines
- 10-50E-7 · License--Denial--Grounds
- 10-50E-8 · Vending machine retailer--Placement limited--Required…
- 10-50E-9 · Prohibited acts--Shipment--Sales--Samples--Purchase of…
- 10-50E-10 · Recordkeeping requirements--Promulgation of…
- 10-50E-11 · Inspection--Investigation--Promulgation of rules--Vending…
- 10-50E-12 · Inspection--When required
- 10-50E-13 · Violations--Penalty--Grounds for revocation,…
- 10-50E-14 · Revocation--Destruction or return of nicotine…
- 10-50E-15 · Violations--Appeal
- 10-50E-16 · Promulgation of rules
- 10-50E-17 · Nicotine enforcement…