South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-50E-5
License--Duration--Transfer--Application--Requirements
Effective January 1, 2027
10-50E-5 . License--Duration--Transfer--Application--Requirements.
A license issued under § 10-50E-3 is valid through December thirty-first following the issuance of the license, unless the license is revoked sooner by the secretary pursuant to this chapter. A license is valid if a pending application to renew a license is in the possession of the department and if the pending application is not subject to denial pursuant to § 10-50E-7 .
A license issued under § 10-50E-3 may be transferred.
The transferee shall make an application in the same manner as provided in § 10-50E-3 , and the application must be acted upon in the same manner as an original application.
No transfer of any license to another person may be granted until all taxes incurred by the transferor as a result of the operation of the licensed premises, including municipal and state sales and use taxes, state reemployment assistance or unemployment insurance tax, or any other state tax, are paid or are not delinquent. No transfer of any license to another person may be granted until all property taxes which are the liability of the licensee levied on the licensed premises are paid or are not delinquent.
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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…