South Dakota § 10-50C-1 Definitions.

South Dakota Statutes

§ 10-50C-1 — Definitions.

South Dakota § 10-50C-1

Title 10TAXATION

Ch. 10-50AESCROW FUND FOR TOBACCO LITIGATION

This text of South Dakota § 10-50C-1 (Definitions.) 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 § 10-50C-1 (2026).

Text

Terms used in this chapter mean:

(1)"Cigar", any individual roll of tobacco that has a wrapper or cover consisting only of tobacco;

(2)"Cigar shipper," any person who has obtained a cigar shipper license pursuant to this chapter;

(3)"Common carrier," a carrier that holds itself out to the general public as engaged in the business of transporting goods for a fee;

(4)"Department," the Department of Revenue;

(5)"Manufacturer's cost," the total of all costs incurred in the process of producing a cigar; and (6) "Wholesale purchase price," the consideration paid by a cigar shipper to acquire cigars.

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Terms used in this chapter mean: (1) "Cigar", any individual roll of tobacco that has a wrapper or cover consisting only of tobacco; (2) "Cigar shipper," any person who has obtained a cigar shipper license pursuant to this chapter; (3) "Common carrier," a carrier that holds itself out to the general public as engaged in the business of transporting goods for a fee; (4) "Department," the Department of Revenue; (5) "Manufacturer's cost," the total of all costs incurred in the process of producing a cigar; and (6) "Wholesale purchase price," the consideration paid by a cigar shipper to acquire cigars.