South Dakota Statutes

§ 10-50-104 — Other available penalties and remedies--Tax collected from person receiving products.

South Dakota § 10-50-104
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-49CIGARETTE TAX

This text of South Dakota § 10-50-104 (Other available penalties and remedies--Tax collected from person receiving products.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.D. Codified Laws § 10-50-104 (2026).

Text

Unless otherwise expressly provided, the penalties or remedies, or both, under §§ 10-50-100 to 10-50-103 , inclusive, are in addition to any other penalties and remedies available under any other law of the state. Nothing in §§ 10-50-99 to 10-50-103 , inclusive, prohibits the collection of tax against a person receiving cigarettes or tobacco products in violation of this chapter.

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Legislative History

SL 2009, ch 58, § 13.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-50-104, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-50-104.