South Dakota Statutes

§ 10-50C-3 — Period of validity of license--Proration or refund of license fee prohibited.

South Dakota § 10-50C-3
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-50AESCROW FUND FOR TOBACCO LITIGATION

This text of South Dakota § 10-50C-3 (Period of validity of license--Proration or refund of license fee prohibited.) 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-3 (2026).

Text

A cigar shipper license is valid from July first to June thirtieth, inclusive. However, the license is valid for an additional three days if a proper application for a new license is in the possession of the department before midnight on the thirtieth day of June when the license expires. The license fee required to be paid pursuant to § 10-50C-2 may not be prorated or refunded for a license that is not held for the entire period.

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Legislative History

SL 2021, ch 52, § 3, eff. Jan. 1, 2022.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-50C-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-50C-3.