South Dakota Statutes

§ 10-50-31 — Dealer to return unstamped cigarettes.

South Dakota § 10-50-31
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-49CIGARETTE TAX

This text of South Dakota § 10-50-31 (Dealer to return unstamped cigarettes.) 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 § 10-50-31 (2026).

Text

Each dealer upon opening any shipping package containing any unstamped taxable articles for purposes of sale or delivery to consumers, shall immediately return the cigarettes to the distributor.

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Legislative History

SL 1937, ch 243, § 11; SDC 1939, § 57.3911; SL 2007, ch 66, § 10; SL 2014, ch 65, § 2.

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Bluebook (online)
South Dakota § 10-50-31, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-50-31.