South Dakota Statutes

§ 10-50C-8 — State jurisdiction--Audit of records.

South Dakota·Title 10 TAXATION·Ch. 10-50A ESCROW FUND FOR TOBACCO LITIGATION
A cigar shipper consents to the jurisdiction of the department and the courts of this state with respect to the enforcement of the provisions of this chapter. The cigar shipper shall allow the department to perform an audit of the cigar shipper's records, including any documents used to verify the age of any person ordering cigars from the cigar shipper, and provide copies of any such records upon request.

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South Dakota § 10-50C-8 (State jurisdiction--Audit of records.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 2021, ch 52, § 8, eff. Jan. 1, 2022.

Nearby Sections

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