South Dakota Statutes

§ 10-50-62 — Dealers to buy only from licensed wholesalers and distributors who have paid taxes--Violation as misdemeanor.

South Dakota·Title 10 TAXATION·Ch. 10-49 CIGARETTE TAX
Tobacco dealers may purchase tobacco products and cigarettes only from wholesalers and distributors licensed by the State of South Dakota who have paid all taxes as required by this chapter on the tobacco products or cigarettes sold to the dealer. A violation of this section is a Class 2 misdemeanor.

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South Dakota § 10-50-62 (Dealers to buy only from licensed wholesalers and distributors who have paid taxes--Violation as misdemeanor.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 1995, ch 72, § 3; SL 2007, ch 64, § 6; SL 2014, ch 65, § 5.

Nearby Sections

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