South Dakota Statutes

§ 10-50B-5 — Tobacco product manufacturer defined.

South Dakota·Title 10 TAXATION·Ch. 10-50A ESCROW FUND FOR TOBACCO LITIGATION

For the purposes of §§ 10-50B-1 to 10-50B-1 0, inclusive, the term, tobacco product manufacturer, means an entity that, on or after July 1, 1999, directly, and not exclusively through any affiliate:

(1)Manufactures cigarettes anywhere which the manufacturer intends to be sold in the United States, including cigarettes intended to be sold in the United States through an importer. However, any entity that manufacturers cigarettes that it intends to be sold in the United States is not a tobacco product manufacturer under this subdivision if the cigarettes are sold in the United States exclusively through an importer that is an original participating manufacturer, as that term is defined in the Master Settlement Agreement, that will be responsible for the payments under the Master Settleme

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

South Dakota § 10-50B-5 (Tobacco product manufacturer defined.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 1999, ch 60, § 5.

Nearby Sections

15
View on official source ↗