South Dakota Statutes

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

South Dakota § 10-50-20
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-49CIGARETTE TAX

This text of South Dakota § 10-50-20 (Resale of stamps prohibited--Redemption of unused and uncanceled stamps.) 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 § 10-50-20 (2026).

Text

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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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.

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Bluebook (online)
South Dakota § 10-50-20, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-50-20.