South Dakota Statutes

§ 10-50-11 — Fee for distributor or wholesaler license--Reduced fee for part of year.

South Dakota·Title 10 TAXATION·Ch. 10-49 CIGARETTE TAX
Each application for a distributor or wholesaler license shall be accompanied by a fee of one hundred fifty dollars. If the applicant for a license has not entered upon the business of selling cigarettes or tobacco products until after the first day of January in any year, then the fee for a license during the remainder of the fiscal year is one - half the amount set forth in this section.

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South Dakota § 10-50-11 (Fee for distributor or wholesaler license--Reduced fee for part of year.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 1937, ch 243, § 2; SDC 1939, § 57.3903; SL 1941, ch 352; SL 1951, ch 452, § 2; SL 1955, ch 415; SL 1966, ch 157, § 14; SL 1970, ch 78, § 3; SL 1995, ch 72, § 9.

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