South Dakota Statutes
§ 10-50-59 — Recovery of cigarette stamp costs--Deposit of funds.
South Dakota § 10-50-59
This text of South Dakota § 10-50-59 (Recovery of cigarette stamp costs--Deposit of funds.) 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 § 10-50-59 (2026).
Text
In addition to the taxes and fees imposed by this chapter, the secretary of revenue may recover the cost of any stamps or other indicia that are required to be affixed to packages of cigarettes from those licensees affixing said stamps or indicia. The amount so recovered shall be deposited into the cigarette stamp purchasing fund and all money in the fund is continuously appropriated to the Department of Revenue to be used to purchase stamps or other indicia.
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Legislative History
SL 1994, ch 102, § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.
Nearby Sections
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Bluebook (online)
South Dakota § 10-50-59, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-50-59.