South Dakota Statutes
§ 10-50-20.1 — Refund for stamped cigarettes destroyed by distributor.
South Dakota § 10-50-20.1
This text of South Dakota § 10-50-20.1 (Refund for stamped cigarettes destroyed by distributor.) 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 § 10-50-20.1 (2026).
Text
Whenever a distributor destroys cigarettes accidentally or intentionally because of staleness or other unfitness for sale which have been stamped as provided in this chapter, a credit or refund shall be given to the distributor at a price equal to ninety-five percent of the face value of the stamps upon proof of loss presented to the department within one year after the destruction of the stamped cigarettes if loss is established to the satisfaction of the Department of Revenue.
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Legislative History
SL 1974, ch 103, § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.
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Bluebook (online)
South Dakota § 10-50-20.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-50-20.1.