South Dakota Statutes
§ 10-50-31 — Dealer to return unstamped cigarettes.
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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South Dakota § 10-50-31 (Dealer to return unstamped cigarettes.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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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