10-50-20.1. Refund for stamped cigarettes destroyed by distributor. Whenever a distributor destroys cigarettes accidentally or intentionally because of staleness or other unfitness for sale which have been stamped as provided in this chapter, a credit or refund shall be given to the distributor at a price equal to ninety-five percent of the face value of […]
10-50-21. Use or possession of counterfeit stamp as felony–Reuse of stamp. Any person who forges a counterfeit of any stamp prescribed by the secretary of revenue under the provisions of this chapter, or who uses a counterfeited stamp, or who knowingly possesses a counterfeited stamp, or who uses more than once any stamp required by […]
10-50-25. Authorization to nonresident to affix stamps–Sale of stamps. If the secretary of revenue finds that the collection of the tax imposed by this chapter would be facilitated thereby, the secretary may authorize any person, resident or located outside this state, engaged in the business of selling and shipping cigarettes into this state and purchasing […]
10-50-26. Bond or depository agreement required of authorized nonresident–Duration of bond or agreement. The secretary of revenue shall require bond of such nonresident person, satisfactory to the secretary of revenue, in an amount not to exceed ten thousand dollars, which said bond shall be filed with the secretary of revenue conditioned upon the payment of […]
10-50-27. Agreement by nonresident to permit examination of records. Such nonresident person shall agree to submit his books, accounts, and records to examination during reasonable business hours by the secretary of revenue or his duly authorized agent. Source: SDC 1939, §57.3909; SL 1951, ch 452, §6; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL […]
10-50-28. Appointment of attorney by authorized nonresident–Service of process on attorney–Notice to nonresident. Each such nonresident person, other than a foreign corporation which has complied with the provisions of the statutes of this state relative to foreign corporations, shall, in writing, appoint the secretary of state and his successors in office to be his attorney, […]
10-50-29. Authorized nonresident as licensed distributor. Any person complying with the provisions of §§10-50-25 to 10-50-28, inclusive, shall thereupon become a licensed distributor within the meaning of this chapter and shall be subject to all provisions of this chapter applicable to licensed distributors. Source: SL 1937, ch 243, §9; SDC 1939, §57.3909; SL 1951, ch […]
10-50-3. Tax imposed on cigarettes held for sale–Rates of tax. A tax is imposed, whether or not a sale occurs, at the following rates on all cigarettes held in this state for sale by any person: Class A, on cigarettes weighing not more than three pounds per thousand, seventy-six and one-half mills on each cigarette. […]
10-50-30. Distributor to affix stamps. Each distributor shall affix or cause to be affixed, in the manner as the secretary of revenue may specify in rules promulgated pursuant to chapter 1-26, to each individual package of cigarettes, stamps of the proper denomination, as required by this chapter. The stamps shall be affixed by a distributor […]
10-50-31. Dealer to return unstamped cigarettes. Each dealer upon opening any shipping package containing any unstamped taxable articles for purposes of sale or delivery to consumers, shall immediately return the cigarettes to the distributor. Source: SL 1937, ch 243, §11; SDC 1939, §57.3911; SL 2007, ch 66, §10; SL 2014, ch 65, §2.
10-50-32. Sale of unstamped cigarettes as misdemeanor–Subsequent violation a felony. No person, other than a licensed distributor, may sell, offer for sale, display for sale, or possess with intent to sell, advertise for sale, ship or cause to be shipped, or possess with intent to deliver to another person, any cigarettes, including cigarettes made by […]
10-50-33. Display or possession of unstamped cigarettes as evidence of intent to sell. The display or possession, except in original unopened shipping package, container, or case, of cigarettes by any dealers unless fully stamped as required by this chapter shall constitute prima facie evidence of possession with intent to sell the same. Source: SL 1937, […]
10-50-34. Enforcement powers of department personnel–Arrest–Complaint–Seizure of counterfeit license or stamp. The secretary of revenue and inspectors of the Department of Revenue are charged with the duty of enforcing the provisions of this chapter, and are given the power of peace officers and authorized and empowered to arrest any violator of the provisions of this […]
10-50-35. Unstamped cigarettes as contraband–Seizure without warrant. Any cigarettes found at any place in this state without stamps affixed thereto as required by this chapter unless the cigarettes are in the possession of a licensed distributor or wholesaler in the original unopened shipping package or unless they are in a course of transit from without […]
10-50-36. Forfeiture and destruction of contraband cigarettes. Any cigarettes seized under the provisions of this chapter shall be confiscated, forfeited to the state, and destroyed. Source: SDC 1939, §57.3913; SL 1951, ch 452, §9; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL […]
10-50-37. Confiscation of unstamped cigarettes not required if no intentional evasion. Nothing in §10-50-35 or 10-50-36 shall be construed to require the secretary of revenue to confiscate unstamped cigarettes when he shall have reason to believe that the owner thereof is not willfully or intentionally evading the tax imposed by this chapter. Source: SDC 1939, […]
10-50-38. Act of agent as act of principal. For the purpose of this chapter, the act or omission of any officer, agent, or other person acting for or employed by any person, corporation, limited liability company, association, or partnership within the scope of that office, agency, or employment is deemed to be the act or […]
10-50-39. Monthly reports by distributors–Contents and time of filing. On or before the fifteenth day of each month each distributor shall render to the secretary of revenue a verified report of all sales and deliveries on forms prescribed by the secretary, showing the quantity of cigarettes sold or delivered in this state during the preceding […]
10-50-4. Stamps affixed to evidence tax payment–Samples excepted. The payment of the tax imposed by §10-50-3 shall be evidenced by the affixing of stamps to the packages containing the cigarettes as provided by this chapter. However, for cigarettes offered by manufacturers for gratis distribution as samples, the stamps are not required to be affixed to […]
10-50-41. Examination of distributor’s, wholesaler’s, and dealer’s records–Inspection of premises–Records to be kept by dealer. The secretary of revenue may examine the books, papers, and records of any distributor, wholesaler, or dealer in this state, for the purpose of determining whether the tax imposed by this chapter has been fully paid, and may investigate and […]
