South Dakota Statutes
§ 10-50C-9 — Cigar shipper quarterly returns.
South Dakota § 10-50C-9
This text of South Dakota § 10-50C-9 (Cigar shipper quarterly returns.) 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-9 (2026).
Text
A cigar shipper shall file a quarterly return with the department on or before the fifteenth day of the month following each quarterly period even if no business was transacted during the reporting period. The return must include:
(1)The business name, address, and cigar shipper license number of the cigar shipper;
(2)The total wholesale purchase price, as defined in this chapter, or manufacturer's cost, as defined in this chapter, of cigars shipped to recipients in this state during the quarterly period;
(3)The name and address of shipment recipients in this state during the quarterly period;
(4)The name of any common carrier used to deliver each shipment; and (5) The date, cigar brand, quantity, and wholesale purchase price, as defined in this chapter, or manufacturer'
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Legislative History
SL 2021, ch 52, § 9, eff. Jan. 1, 2022.
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Bluebook (online)
South Dakota § 10-50C-9, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-50C-9.