<html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-50C-9 - Cigar shipper quarterly returns.</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2082684Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2082684SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082684CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2082684Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2082684DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2082684StatuteNumber1 { margin-left: 0.75in; text-indent: -0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2082684000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082684DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082684SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-50C-9 - Cigar shipper quarterly returns."><meta property="og:description" content="SDLRC Codified Law 10-50C-9 - Cigar shipper quarterly returns."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-50C-9"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2082684Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-9" rel="noopener"><span class="s2082684SENU">10-50C-9</span></a><span xml:space="preserve" class="s2082684SENU">. </span><span xml:space="preserve" class="s2082684CL">Cigar shipper quarterly returns. </span></p><p dir="ltr" class="s2082684Statute"><span class="s2082684DefaultParagraphFont">A cigar shipper shall file a quarterly return with the department on or before the fifteenth day of the month following each quarterly period even if no business was transacted during the reporting period.</span></p><p dir="ltr" class="s2082684Statute"><span class="s2082684DefaultParagraphFont">The return must include:</span></p><p dir="ltr" class="s2082684StatuteNumber1"><span class="s2082684DefaultParagraphFont">(1)    The business name, address, and cigar shipper license number of the cigar shipper;</span></p><p dir="ltr" class="s2082684StatuteNumber1"><span class="s2082684DefaultParagraphFont">(2)    The total wholesale purchase price, as defined in this chapter, or manufacturer's cost, as defined in this chapter, of cigars shipped to recipients in this state during the quarterly period;</span></p><p dir="ltr" class="s2082684StatuteNumber1"><span class="s2082684DefaultParagraphFont">(3)    The name and address of shipment recipients in this state during the quarterly period;</span></p><p dir="ltr" class="s2082684StatuteNumber1"><span class="s2082684DefaultParagraphFont">(4)    The name of any common carrier used to deliver each shipment; and</span></p><p dir="ltr" class="s2082684StatuteNumber1"><span class="s2082684DefaultParagraphFont">(5)    The date, cigar brand, quantity, and wholesale purchase price, as defined in this chapter, or manufacturer's cost, as defined in this chapter, of each shipment, along with any taxes remitted by the purchaser during the quarterly period.</span></p><p dir="ltr" class="s2082684Normal"><span xml:space="preserve" class="s2082684000000"> </span></p><p dir="ltr" class="s2082684Normal"><span xml:space="preserve" class="s2082684DefaultParagraphFont-000001">Source: </span><span class="s2082684SCL">SL 2021, ch 52, § 9, eff. Jan. 1, 2022.</span></p></div></body></html>