South Dakota Statutes

§ 4-3-26 — Destruction of unusable revenue stamps.

South Dakota·Title 4 PUBLIC FISCAL ADMINISTRATION·Ch. 4-3 REVENUES AND RECEIPTS
The secretary of revenue may destroy all mutilated, unusable, and obsolete cigarette state revenue stamps.

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Legislative History

SL 1949, ch 229, §§ 1, 2; SDC Supp 1960, § 55.1410; SL 1984, ch 30, § 1.

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