South Dakota Statutes

§ 10-50-4 — Stamps affixed to evidence tax payment--Samples excepted.

South Dakota·Title 10 TAXATION·Ch. 10-49 CIGARETTE TAX
The payment of the tax imposed by § 10-50-3 shall be evidenced by the affixing of stamps to the packages containing the cigarettes as provided by this chapter. However, for cigarettes offered by manufacturers for gratis distribution as samples, the stamps are not required to be affixed to sample packages if the manufacturer of the cigarette reports and pays the tax directly to the state tax authority.

Free access — add to your briefcase to read the full text and ask questions with AI

South Dakota § 10-50-4 (Stamps affixed to evidence tax payment--Samples excepted.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SDC 1939, § 57.3905; SL 1949, ch 422, § 1; SL 1951, ch 452, § 3; SL 1955, ch 416; SL 1959, ch 442, § 1; SL 1963, ch 446, § 1; SL 1965, ch 293, § 1; SL 1984, ch 101, § 2; SL 1995, ch 72, § 6; SL 2003, ch 272, § 82; SL 2007, ch 66, § 2.

Nearby Sections

15
View on official source ↗