South Dakota Statutes

§ 10-50-73 — Manufacturer to certify participation or compliance--Form--Delivery--Contents.

South Dakota·Title 10 TAXATION·Ch. 10-49 CIGARETTE TAX

Any tobacco product manufacturer whose cigarettes are sold in this state whether directly or through a distributor, wholesaler, retailer, or similar intermediary or intermediaries shall execute and deliver a certification that, as of the date certified, the tobacco product manufacturer is either a participating manufacturer or is in full compliance with chapter 10-50B . The certification shall be made on a form prescribed by the secretary and delivered to the secretary no later than the thirtieth day of April of each year. A participating manufacturer shall include in its certification a list of its brand families. A nonparticipating manufacturer shall include in its certification:

(1)A complete list of all of its brand families that separately lists brand families of cigarettes and th

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

South Dakota § 10-50-73 (Manufacturer to certify participation or compliance--Form--Delivery--Contents.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 2003, ch 74, § 2; SL 2005, ch 83, § 1.

Nearby Sections

15
View on official source ↗