South Dakota Statutes
§ 34-49-20 — Certain sales of existing inventory on or after January 1, 2011 permitted.
South Dakota § 34-49-20
This text of South Dakota § 34-49-20 (Certain sales of existing inventory on or after January 1, 2011 permitted.) 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 § 34-49-20 (2026).
Text
Nothing in this chapter prohibits any distributor, wholesaler, or dealer from selling its existing inventory of cigarettes on or after January 1, 2011, if the distributor, wholesaler, or dealer establishes that the state tax stamps were affixed to the cigarettes before January 1, 2011. In addition, the inventory of cigarettes must have been purchased in a comparable quantity to the inventory that was purchased during the same period for the preceding year.
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Legislative History
SL 2009, ch 172, § 20, eff. Jan. 1, 2011.
Nearby Sections
15
§ 34-1-1
§ 34-1-1§ 34-1-1.1
Department reorganized and continued.§ 34-1-15
§ 34-1-15§ 34-1-19
Repealed§ 34-1-2
, 34-1-2.1Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 34-49-20, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/34-49-20.