South Dakota Statutes

§ 10-50-19 — Payment for stamps after purchase--Bond or depository agreement required.

South Dakota § 10-50-19
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-49CIGARETTE TAX

This text of South Dakota § 10-50-19 (Payment for stamps after purchase--Bond or depository agreement required.) 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 § 10-50-19 (2026).

Text

The secretary of revenue may, in his discretion, permit a licensed distributor to pay for such stamps within thirty days after the date of purchase, provided a bond satisfactory to the secretary of revenue in an amount not less than the sale price of such stamps shall have been filed with the secretary conditioned upon payment for such stamps or upon a satisfactory depository agreement between the secretary of revenue and such licensed distributor, provided for a deposit of money or security in a depository to be named, such agreement conditioned upon payment for such stamps.

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Legislative History

SDC 1939, § 57.3906; SL 1951, ch 452, § 4; SL 1963, ch 446, § 2; SL 1965, ch 293, § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.

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Bluebook (online)
South Dakota § 10-50-19, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-50-19.