§ 10-50-1 Definition of terms
§ 10-50-2 Number of cigarettes in package
§ 10-50-3 Tax imposed on cigarettes held for sale–Rates of tax
§ 10-50-4 Stamps affixed to evidence tax payment–Samples excepted
§ 10-50-5 Denominations of stamps–Fractional parts of cent
§ 10-50-6 Stamped cigarettes not subject to further tax–Person in possession of unstamped cigarettes liable for tax and penalty
§ 10-50-7 Transactions constitutionally exempt from taxation
§ 10-50-8 Impact of tax borne by consumer–Separate statement on invoice–Method of collection unaffected
§ 10-50-9 License required of distributors and wholesalers–Registration required of retailers–Separate license or registration for each outlet–Violation as petty offense
§ 10-50-10 Contents of application for license
§ 10-50-11 Fee for distributor or wholesaler license–Reduced fee for part of year
§ 10-50-12 Display of license–Duration–Return of license on revocation
§ 10-50-13 Transfer of license to different location or person–Contents of application for transfer
§ 10-50-14 Annual renewal of license–Fee
§ 10-50-15 Revocation of license or registration–Appeal
§ 10-50-16 Sale of cigarettes after license or registration revocation as petty offense–Forfeiture
§ 10-50-18 Stamps secured and sold by secretary–Discount
§ 10-50-19 Payment for stamps after purchase–Bond or depository agreement required
§ 10-50-20 Resale of stamps prohibited–Redemption of unused and uncanceled stamps
§ 10-50-20.1 Refund for stamped cigarettes destroyed by distributor
§ 10-50-21 Use or possession of counterfeit stamp as felony–Reuse of stamp
§ 10-50-25 Authorization to nonresident to affix stamps–Sale of stamps
§ 10-50-26 Bond or depository agreement required of authorized nonresident–Duration of bond or agreement
§ 10-50-27 Agreement by nonresident to permit examination of records
§ 10-50-28 Appointment of attorney by authorized nonresident–Service of process on attorney–Notice to nonresident
§ 10-50-29 Authorized nonresident as licensed distributor
§ 10-50-30 Distributor to affix stamps
§ 10-50-31 Dealer to return unstamped cigarettes
§ 10-50-32 Sale of unstamped cigarettes as misdemeanor–Subsequent violation a felony
§ 10-50-33 Display or possession of unstamped cigarettes as evidence of intent to sell
§ 10-50-34 Enforcement powers of department personnel–Arrest–Complaint–Seizure of counterfeit license or stamp
§ 10-50-35 Unstamped cigarettes as contraband–Seizure without warrant
§ 10-50-36 Forfeiture and destruction of contraband cigarettes
§ 10-50-37 Confiscation of unstamped cigarettes not required if no intentional evasion
§ 10-50-38 Act of agent as act of principal
§ 10-50-39 Monthly reports by distributors–Contents and time of filing
§ 10-50-40 Records preserved by distributors, wholesalers and dealers
§ 10-50-41 Examination of distributor’s, wholesaler’s, and dealer’s records–Inspection of premises–Records to be kept by dealer
§ 10-50-42 Investigations and taking of testimony
§ 10-50-43 Subpoena of witnesses and evidence in department hearings
§ 10-50-44 Witnesses not excused by self-incrimination–Evidence produced not used against witness
§ 10-50-45 Judicial enforcement of departmental process–Commitment to jail–Further proceedings by secretary
§ 10-50-46 Application for hearing by secretary–Notice of grant or denial of hearing
§ 10-50-47 Hearing ordered by secretary–Requiring appearance of witnesses and production of evidence
§ 10-50-48 Secretary’s order after hearing–Copy to applicant
§ 10-50-49 Appeal from secretary to circuit court–Notice of appeal
§ 10-50-50 Service of notice of appeal–Notice and bond filed with clerk of courts–Time of hearing by court
§ 10-50-51 Relief granted by circuit court–Costs
§ 10-50-52 Disposition of proceeds of tax
§ 10-50-58 Cigarette stamp purchasing fund established
§ 10-50-59 Recovery of cigarette stamp costs–Deposit of funds
§ 10-50-60 Promulgation of rules
§ 10-50-61 Wholesale tax on tobacco products–Credit for tax paid
§ 10-50-62 Dealers to buy only from licensed wholesalers and distributors who have paid taxes–Violation as misdemeanor
§ 10-50-63 Deadline for reporting and remitting wholesale tobacco tax–Penalty–Credit or refund for destroyed unfit tobacco
§ 10-50-64 Voluntary regulation of use of tobacco products
§ 10-50-65 Certain activities regarding for-export-only tobacco products prohibited–Violation as misdeameanor
§ 10-50-66 Seizure and destruction of contraband tobacco products
§ 10-50-72 Definition of terms
§ 10-50-73 Manufacturer to certify participation or compliance–Form–Delivery–Contents
§ 10-50-74 Certification update–Supplemental certification
§ 10-50-75 Inclusion of brand families–Requirements–No limitation on rights of State
§ 10-50-76 Maintenance of records–Exception
§ 10-50-77 Annual publication of directory on internet website–Date of publication–Development, contents and maintenance
§ 10-50-78 Exclusion from directory–Cure
§ 10-50-79 Hearing and appeal
§ 10-50-80 Distributors and wholesalers to submit information to secretary–Maintenance and availability of records–Monetary penalty–Deposit in general fund
§ 10-50-81 Secretary may require additional information
§ 10-50-82 Inclusion in directory prerequisite to affixing tax stamp or distribution–Monetary penalty–Deposit in general fund
§ 10-50-83 Inclusion of unregistered nonresident or foreign manufacturers in directory–Service of process–Information to be provided to secretary
§ 10-50-84 Notice to secretary of agent’s authority–Termination or appointment of agent
§ 10-50-85 Service upon secretary of state in lieu of appointed or designated agent–Such service does not constitute compliance
§ 10-50-86 Disclosure of information to attorney general–Inter-agency sharing of information
§ 10-50-87 Financial information to be made available to attorney general
§ 10-50-88 Declaration of contraband–Seizure, forfeiture and destruction
§ 10-50-89 Promulgation of rules–Certification, reporting and directory
§ 10-50-90 Attorney general may seek restraining order–Action for enforcement–Compensation for costs
§ 10-50-91 Schedule of reports–Publication–Pre-publication sales, distribution, etc
§ 10-50-92 Conflict with other law
§ 10-50-99 Shipment or transportation of cigarettes and tobacco products to consumers by sellers or distributors prohibited
§ 10-50-100 Injunction for actual or threatened violation
§ 10-50-101 Civil action for violation–Civil penalty
§ 10-50-102 Separate violations
§ 10-50-103 Forfeiture of products, profits, and benefits
§ 10-50-104 Other available penalties and remedies–Tax collected from person receiving products
§ 10-50-105 Provider of roll-your-own machine is cigarette manufacturer–Exception
§ 10-50-106 Only products in directory to be used in roll-your-own machine
§ 10-50-107 Seizure and destruction of tobacco products not purchased from licensed distributor or wholesaler
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Terms Used In South Dakota Codified Laws > Title 10 > Chapter 50 - Cigarette Tax

  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
  • Petty offense: A federal misdemeanor punishable by six months or less in prison. Source: U.S. Courts
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • sell: shall include or apply to gifts, exchanges, and barter. See South Dakota Codified Laws 10-50-1
  • Service of process: The service of writs or summonses to the appropriate party.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.