South Dakota Statutes
§ 37-10-6 — Presumption as to cost of doing business by retailer.
South Dakota § 37-10-6
This text of South Dakota § 37-10-6 (Presumption as to cost of doing business by retailer.) 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 § 37-10-6 (2026).
Text
In the absence of the filing with the secretary of revenue of satisfactory proof of a lesser or higher cost of doing business by the retailer making the sale, the cost of doing business by the retailer shall be presumed to be eight percent of the basic cost of cigarettes to the retailer.
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Legislative History
SL 1966, ch 157, § 4 (2); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.
Nearby Sections
15
§ 37-1-11.1
Demand by attorney general to produce evidence relating to violations--Service--Contents.§ 37-1-11.2
Petition for enforcement of attorney general's demand--Court order--Protective provisions.§ 37-1-11.4
Self§ 37-1-14.1
Venue of actions for violation.§ 37-1-14.4
Limitation of actions for violations.§ 37-1-15
Repealed§ 37-1-17
Repealed§ 37-1-19
RepealedCite This Page — Counsel Stack
Bluebook (online)
South Dakota § 37-10-6, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/37-10-6.