South Dakota Statutes
§ 10-50-37 — Confiscation of unstamped cigarettes not required if no intentional evasion.
South Dakota § 10-50-37
This text of South Dakota § 10-50-37 (Confiscation of unstamped cigarettes not required if no intentional evasion.) 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 § 10-50-37 (2026).
Text
Nothing in § 10-50-35 or 10-50-36 shall be construed to require the secretary of revenue to confiscate unstamped cigarettes when he shall have reason to believe that the owner thereof is not willfully or intentionally evading the tax imposed by this chapter.
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Legislative History
SDC 1939, § 57.3913; SL 1951, ch 452, § 9; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.
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Bluebook (online)
South Dakota § 10-50-37, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-50-37.