South Dakota Statutes

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

South Dakota·Title 10 TAXATION·Ch. 10-50A ESCROW FUND FOR TOBACCO LITIGATION
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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South Dakota § 10-50C-3 (Period of validity of license--Proration or refund of license fee prohibited.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

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

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