CHAPTER 64:44:03
MASTER SETTLEMENT AGREEMENT
Section
64:44:03:01 Tobacco distributors shipment reports.
64:44:03:02 Report forms -- Electronic filing.
64:44:03:01. Tobacco
distributors shipment reports. A tobacco distributor or wholesaler licensed
pursuant to SDCL chapter 10-50, shall report the number of cigarettes, as defined in SDCL 10-50B-4, received or shipped into South Dakota by the distributor or wholesaler. The report must distinguish each cigarette and tobacco shipment by manufacturer and individual brand and must identify the source of all cigarettes received or shipped into South Dakota. A report must be filed no later than 20 days after the end of each quarter and more frequently if so directed by the secretary. Any distributor or wholesaler selling cigarettes, as defined in SDCL 10-50B-4, made by a manufacturer not participating in the Master Settlement Agreement, as defined in SDCL subdivision 10-50B-3(4), shall provide invoices establishing the amount of cigarettes sold from such manufacturer.
Source:
26 SDR 83, effective December 21, 1999; 38 SDR 214, effective June 21, 2012.
General
Authority: SDCL 10-50B-6.
Law
Implemented: SDCL 10-50B-6.
64:44:03:02. Report forms -- Electronic filing. The report shall be filed on forms prescribed by the secretary either in paper form or by electronic means through an internet site maintained for this purpose by the department. Each report filed by electronic means shall be valid as if submitted with an original signature affixed if the report bears a personal identification number assigned to the person filing the report. The department shall assign a personal identification number to each person filing the report for the purpose of identifying the maker of the report and authenticating the report.
Source: 26 SDR 83, effective December 21, 1999; 30 SDR 58, effective November 5, 2003.
General Authority: SDCL 10-50B-6, 10-59-38(1)(2).
