South Dakota Statutes

§ 10-50-107 — Seizure and destruction of tobacco products not purchased from licensed distributor or wholesaler.

South Dakota § 10-50-107
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-49CIGARETTE TAX

This text of South Dakota § 10-50-107 (Seizure and destruction of tobacco products not purchased from licensed distributor or wholesaler.) 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 § 10-50-107 (2026).

Text

Any tobacco products found at any place in this state that were purchased from any person other than a licensed distributor or licensed wholesaler, and that have not had the proper tax paid pursuant to § 10-50-61 , are declared to be contraband goods and may be seized by the secretary, the secretary's agents or employees, or by any law enforcement of this state if directed by the secretary to do so, without a warrant. Any tobacco products seized pursuant to this section shall be forfeited to the state and destroyed.

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Legislative History

SL 2014, ch 65, § 8.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-50-107, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-50-107.