South Dakota § 10-50-75 Inclusion of brand families--Requirements--No limitation on rights of State.

South Dakota Statutes

§ 10-50-75 — Inclusion of brand families--Requirements--No limitation on rights of State.

South Dakota § 10-50-75

Title 10TAXATION

Ch. 10-49CIGARETTE TAX

This text of South Dakota § 10-50-75 (Inclusion of brand families--Requirements--No limitation on rights of State.) 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 § 10-50-75 (2026).

Text

A tobacco product manufacturer may not include a brand family in its certification unless:

(1)In the case of a participating manufacturer, the participating manufacturer affirms that the brand family is to be deemed its cigarettes for purposes of calculating its payments under the Master Settlement Agreement for the relevant year in the volume and shares determined pursuant to the Master Settlement Agreement; and (2) In the case of a nonparticipating manufacturer, the nonparticipating manufacturer affirms that the brand family is to be deemed its cigarettes for purposes of chapter 10-50B . Nothing in this section limits or otherwise affects the state's right to maintain that a brand family constitutes cigarettes of a different tobacco product manufacturer for purposes of calculating

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

A tobacco product manufacturer may not include a brand family in its certification unless: (1) In the case of a participating manufacturer, the participating manufacturer affirms that the brand family is to be deemed its cigarettes for purposes of calculating its payments under the Master Settlement Agreement for the relevant year in the volume and shares determined pursuant to the Master Settlement Agreement; and (2) In the case of a nonparticipating manufacturer, the nonparticipating manufacturer affirms that the brand family is to be deemed its cigarettes for purposes of chapter 10-50B . Nothing in this section limits or otherwise affects the state's right to maintain that a brand family constitutes cigarettes of a different tobacco product manufacturer for purposes of calculating payments under the Master Settlement Agreement or for the purposes of chapter 10-50B .