37-10-28. Powers vested in secretary available for enforcement of chapter. All of the powers vested in the secretary of revenue by the provisions of any law heretofore or hereafter to be enacted, shall be available to the secretary in the enforcement of the Unfair Cigarette Sales Act. Source: SL 1966, ch 157, §17; SL 2003, […]
37-10-29. Suspension or revocation of license under cigarette tax law. In addition to the provisions of §§37-10-2, 37-10-3, and 37-10-36 to 37-10-38, inclusive, the secretary of revenue is empowered to suspend or revoke the license or any licenses of any person, licensed under the provisions of chapter 10-50. Source: SL 1966, ch 157, §16 (1); […]
37-10-3. Purchase by retailer at less than cost to wholesaler to prevent competition unlawful–Procuring rebate or concession. It shall be unlawful and a violation of this chapter for any retailer, with intent to injure competitors or destroy or substantially lessen competition, (1)To induce or attempt to induce or to procure or attempt to procure the […]
37-10-30. Disciplinary proceedings not abated by expiration or renewal of license. No disciplinary proceedings or action shall be barred or abated by the expiration, transfer, surrender, continuance, renewal, or extension of any license issued under the provisions of chapter 10-50. Source: SL 1966, ch 157, §16 (3).
37-10-31. Procedure for suspension or revocation of license. No license or licenses issued under chapter 10-50 shall be suspended or revoked, except in compliance with chapter 1-26. Source: SL 1966, ch 157, §16 (1).
37-10-32. Periods of suspension of license–Revocation for persistent violations. If the secretary of revenue finds that a licensee has failed to comply with any provisions of this chapter or any rule promulgated thereunder, the secretary shall, in the case of the first offender, suspend the license or licenses of the licensee for a period of […]
37-10-33. Appeal to courts from secretary of revenue. Any person aggrieved by any decision, order or finding of the secretary of revenue may appeal therefrom as provided by chapter 1-26. Source: SL 1966, ch 157, §16 (4); SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. […]
37-10-34. Sales prohibited during suspension or revocation of license. No person whose license has been suspended or revoked shall sell cigarettes or permit cigarettes to be sold during the period of such suspension or revocation on the premises occupied by him or upon other premises controlled by him or others in any other manner or […]
37-10-35. Reinstatement of revoked license. Any person whose license or licenses have been revoked pursuant to §§37-10-29 to 37-10-32, inclusive, may apply to the secretary of revenue at the expiration of sixty days for a reinstatement of his license or licenses. Such license or licenses may be reinstated by the secretary if the secretary is […]
37-10-36. Injunction proceedings to prevent violations of chapter. An action may be maintained in any court of equitable jurisdiction to prevent, restrain or enjoin a violation or threatened violation of any of the provisions of this chapter. Such an action may be instituted by any person injured by any violation or threatened violation of this […]
37-10-37. Damages recovered in injunction proceeding. In an action pursuant to §37-10-36, it shall not be necessary that actual damages to the plaintiff be alleged or proved, but where alleged and proved, the plaintiff in such action, in addition to such injunctive relief and costs of suit, shall be entitled to recover from the defendant […]
37-10-38. Action for damages without injunction. If no injunctive relief is sought or required, any person injured by a violation of this chapter may maintain an action for damages and costs of suit in any court of competent jurisdiction. Source: SL 1966, ch 157, §15 (2).
37-10-39. Severability of provisions–Severability from other laws. If any provision of this chapter or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of the chapter which can be given effect without the invalid provision or application, and to this end the provisions of […]
37-10-4. Sales between wholesalers permitted at less than cost–Basic cost to be charged. When one wholesaler sells cigarettes to another wholesaler, the former shall not be required to include in his selling price to the latter, “cost to the wholesaler,” as provided by §§37-10-9 and 37-10-10, except that no such sale shall be made at […]
37-10-40. Citation of chapter. This chapter shall be known and may be cited as the Unfair Cigarette Sales Act. Source: SL 1966, ch 157, §1.
37-10-5. Computation of cost to retailer–Expenses included. Cost to the retailer shall mean the basic cost of cigarettes to the retailer plus the cost of doing business by the retailer, as evidenced by the standards and methods of accounting regularly employed by him in his allocation of overhead costs and expenses, paid or incurred, and […]
37-10-6. Presumption as to cost of doing business by retailer. In the absence of the filing with the secretary of revenue of satisfactory proof of a lesser or higher cost of doing business by the retailer making the sale, the cost of doing business by the retailer shall be presumed to be eight percent of […]
37-10-7. Wholesaler’s costs added when retailer purchases from manufacturer. Any retailer who purchases from the manufacturer at or at less than or at about the price normally and usually charged for purchases in wholesale quantities shall, in determining cost to the retailer, pursuant to §37-10-5, add the cost of doing business by the wholesaler, as […]
37-10-8. Presumption as to cost of doing business by retailer purchasing from manufacturer. In the absence of the filing with the secretary of revenue of satisfactory proof of a lesser or higher cost of doing business, the cost of doing business by the retailer, who, in connection with the retailer’s purchase, received not only the […]
37-10-9. Computation of cost to wholesaler–Expenses included. Cost to the wholesaler shall mean the basic cost of cigarettes to the wholesaler plus the cost of doing business by the wholesaler, as evidenced by the standards and methods of accounting regularly employed by him in his allocation of overhead costs and expenses, paid or incurred, and […]
