CHAPTER 10-50
CIGARETTE TAX
10-50-1 Definition of terms.
10-50-2 Number of cigarettes in package.
10-50-3 Tax imposed on cigarettes held for sale--Rates of tax.
10-50-4 Stamps affixed to evidence tax payment--Samples excepted.
10-50-5 Denominations of stamps--Fractional parts of cent.
10-50-6 Stamped cigarettes not subject to further tax--Person in possession of unstamped cigarettes liable for tax and penalty.
10-50-7 Transactions constitutionally exempt from taxation.
10-50-8 Impact of tax borne by consumer--Separate statement on invoice--Method of collection unaffected.
10-50-9 License required of distributors and wholesalers--Registration required of retailers--Separate license or registration for each outlet--Violation as petty offense.
10-50-10 Contents of application for license.
10-50-11 Fee for distributor or wholesaler license--Reduced fee for part of year.
10-50-12 Display of license--Duration--Return of license on revocation.
10-50-13 Transfer of license to different location or person--Contents of application for transfer.
10-50-14 Annual renewal of license--Fee.
10-50-15 Revocation of license or registration--Appeal.
10-50-16 Sale of cigarettes after license or registration revocation as petty offense--Forfeiture.
10-50-17 10-50-17. Repealed by SL 1982, ch 28, § 51.
10-50-18 Stamps secured and sold by secretary--Discount.
10-50-19 Payment for stamps after purchase--Bond or depository agreement required.
10-50-20 Resale of stamps prohibited--Redemption of unused and uncanceled stamps.
10-50-20.1 Refund for stamped cigarettes destroyed by distributor.
10-50-21 Use or possession of counterfeit stamp as felony--Reuse of stamp.
10-50-22 10-50-22 to 10-50-24.1. Repealed by SL 2007, ch 66, §§ 4 to 7.
10-50-25 Authorization to nonresident to affix stamps--Sale of stamps.
10-50-26 Bond or depository agreement required of authorized nonresident--Duration of bond or agreement.
10-50-27 Agreement by nonresident to permit examination of records.
10-50-28 Appointment of attorney by authorized nonresident--Service of process on attorney--Notice to nonresident.
10-50-29 Authorized nonresident as licensed distributor.
10-50-30 Distributor to affix stamps.
10-50-31 Dealer to return unstamped cigarettes.
10-50-32 Sale of unstamped cigarettes as misdemeanor--Subsequent violation a felony.
10-50-33 Display or possession of unstamped cigarettes as evidence of intent to sell.
10-50-34 Enforcement powers of department personnel--Arrest--Complaint--Seizure of counterfeit license or stamp.
10-50-35 Unstamped cigarettes as contraband--Seizure without warrant.
10-50-36 Forfeiture and destruction of contraband cigarettes.
10-50-37 Confiscation of unstamped cigarettes not required if no intentional evasion.
10-50-38 Act of agent as act of principal.
10-50-39 Monthly reports by distributors--Contents and time of filing.
10-50-40 Records preserved by distributors, wholesalers and dealers.
10-50-41 Examination of distributor's, wholesaler's, and dealer's records--Inspection of premises--Records to be kept by dealer.
10-50-42 Investigations and taking of testimony.
10-50-43 Subpoena of witnesses and evidence in department hearings.
10-50-44 Witnesses not excused by self-incrimination--Evidence produced not used against witness.
10-50-45 Judicial enforcement of departmental process--Commitment to jail--Further proceedings by secretary.
10-50-46 Application for hearing by secretary--Notice of grant or denial of hearing.
10-50-47 Hearing ordered by secretary--Requiring appearance of witnesses and production of evidence.
10-50-48 Secretary's order after hearing--Copy to applicant.
10-50-49 Appeal from secretary to circuit court--Notice of appeal.
10-50-50 Service of notice of appeal--Notice and bond filed with clerk of courts--Time of hearing by court.
10-50-51 Relief granted by circuit court--Costs.
10-50-52 Disposition of proceeds of tax.
10-50-53 10-50-53 to 10-50-57. Repealed by SL 1970, ch 78, § 14.
10-50-58 Cigarette stamp purchasing fund established.
10-50-59 Recovery of cigarette stamp costs--Deposit of funds.
10-50-60 Promulgation of rules.
10-50-61 Wholesale tax on tobacco products--Credit for tax paid.
10-50-62 Dealers to buy only from licensed wholesalers and distributors who have paid taxes--Violation as misdemeanor.
10-50-63 Deadline for reporting and remitting wholesale tobacco tax--Penalty--Credit or refund for destroyed unfit tobacco.
10-50-64 Voluntary regulation of use of tobacco products.
10-50-65 Certain activities regarding for-export-only tobacco products prohibited--Violation as misdeameanor.
10-50-66 Seizure and destruction of contraband tobacco products.
10-50-67 Relief for violation of § 10-50-65.
10-50-68 10-50-68 to 10-50-71. Repealed by SL 2003, ch 74, §§ 22 to 25.
10-50-72 Definition of terms.
10-50-73 Manufacturer to certify participation or compliance--Form--Delivery--Contents.
10-50-74 Certification update--Supplemental certification.
10-50-75 Inclusion of brand families--Requirements--No limitation on rights of State.
10-50-76 Maintenance of records--Exception.
10-50-77 Annual publication of directory on internet website--Date of publication--Development, contents and maintenance.
10-50-78 Exclusion from directory--Cure.
10-50-79 Hearing and appeal.
10-50-80 Distributors and wholesalers to submit information to secretary--Maintenance and availability of records--Monetary penalty--Deposit in general fund.
10-50-81 Secretary may require additional information.
10-50-82 Inclusion in directory prerequisite to affixing tax stamp or distribution--Monetary penalty--Deposit in general fund.
10-50-83 Inclusion of unregistered nonresident or foreign manufacturers in directory--Service of process--Information to be provided to secretary.
10-50-84 Notice to secretary of agent's authority--Termination or appointment of agent.
10-50-85 Service upon secretary of state in lieu of appointed or designated agent--Such service does not constitute compliance.
10-50-86 Disclosure of information to attorney general--Inter-agency sharing of information.
10-50-87 Financial information to be made available to attorney general.
10-50-88 Declaration of contraband--Seizure, forfeiture and destruction.
10-50-89 Promulgation of rules--Certification, reporting and directory.
10-50-90 Attorney general may seek restraining order--Action for enforcement--Compensation for costs.
10-50-91 Schedule of reports--Publication--Pre-publication sales, distribution, etc.
10-50-92 Conflict with other law.
10-50-93 10-50-93 to 10-50-98. Repealed by SL 2009, ch 58, §§ 2 to 7.
10-50-99 Shipment or transportation of cigarettes and tobacco products to consumers by sellers or distributors prohibited.
10-50-100 Injunction for actual or threatened violation.
10-50-101 Civil action for violation--Civil penalty.
10-50-102 Separate violations.
10-50-103 Forfeiture of products, profits, and benefits.
10-50-104 Other available penalties and remedies--Tax collected from person receiving products.
10-50-105 Provider of roll-your-own machine is cigarette manufacturer--Exception.
10-50-106 Only products in directory to be used in roll-your-own machine.
10-50-107 Seizure and destruction of tobacco products not purchased from licensed distributor or wholesaler.