South Dakota Statutes

§ 10-50B-8 — Tobacco product manufacturers to receive appreciation on funds--Funds released from escrow for specified purposes.

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

A tobacco product manufacturer that places funds into escrow pursuant to § 10-50B-7 shall receive the interest or other appreciation on such funds as earned. Such funds themselves shall be released from escrow only under the following circumstances:

(1)To pay a judgment or settlement on any released claim brought against such tobacco product manufacturer by the state or any releasing party located or residing in the state. Funds shall be released from escrow under this subdivision in the order in which they were placed into escrow and only to the extent and at the time necessary to make payments required under such judgment or settlement;
(2)To the extent that a tobacco product manufacturer establishes that the amount it was required to place into escrow on account of units sold in

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South Dakota § 10-50B-8 (Tobacco product manufacturers to receive appreciation on funds--Funds released from escrow for specified purposes.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 1999, ch 60, § 8; SL 2004, ch 99, § 1; SL 2010, ch 68, § 5.

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