South Dakota § 10-50-91 Schedule of reports--Publication--Pre-publication sales, distribution, etc.

South Dakota Statutes

§ 10-50-91 — Schedule of reports--Publication--Pre-publication sales, distribution, etc.

South Dakota § 10-50-91

Title 10TAXATION

Ch. 10-49CIGARETTE TAX

This text of South Dakota § 10-50-91 (Schedule of reports--Publication--Pre-publication sales, distribution, etc.) 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 § 10-50-91 (2026).

Text

The first report required of a distributor or wholesaler under §§ 10-50-72 to 10-50-92 , inclusive, is due July 15, 2003, the tobacco product manufacturer certifications required under §§ 10-50-72 to 10-50-92 , inclusive, are due August 15, 2003, and the secretary shall have the directory published on the Department of Revenue's internet website required under §§ 10-50-72 to 10-50-92 , inclusive, no later than September 30, 2003. Until the secretary publishes the directory pursuant to this section, the cigarettes of any participating manufacturer and of any nonparticipating manufacturer included on the directory published by the secretary under § 10-50-69 as it exists on June 30, 2003, may be sold, distributed, acquired, held, owned, possessed, transported, imported, or caused to be import

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The first report required of a distributor or wholesaler under §§ 10-50-72 to 10-50-92 , inclusive, is due July 15, 2003, the tobacco product manufacturer certifications required under §§ 10-50-72 to 10-50-92 , inclusive, are due August 15, 2003, and the secretary shall have the directory published on the Department of Revenue's internet website required under §§ 10-50-72 to 10-50-92 , inclusive, no later than September 30, 2003. Until the secretary publishes the directory pursuant to this section, the cigarettes of any participating manufacturer and of any nonparticipating manufacturer included on the directory published by the secretary under § 10-50-69 as it exists on June 30, 2003, may be sold, distributed, acquired, held, owned, possessed, transported, imported, or caused to be imported in this state.