South Dakota Statutes

§ 10-50-20 — Resale of stamps prohibited--Redemption of unused and uncanceled stamps.

South Dakota·Title 10 TAXATION·Ch. 10-49 CIGARETTE TAX
No distributor shall sell or transfer any stamps issued under the provisions of this chapter. The secretary of revenue shall redeem any unused, uncanceled stamps presented by any licensed distributor at a price equal to ninety-five percent of their face value.

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South Dakota § 10-50-20 (Resale of stamps prohibited--Redemption of unused and uncanceled stamps.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SDC 1939, § 57.3907; SL 1970, ch 78, § 6; SL 1974, ch 103, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.

Nearby Sections

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