<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 - CIGAR SHIPMENTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sca4ad7a3da364ed3aae0c8b7c534639aNormal { text-align: center; 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.sca4ad7a3da364ed3aae0c8b7c534639aHG4 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sca4ad7a3da364ed3aae0c8b7c534639aDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sca4ad7a3da364ed3aae0c8b7c534639aNormal-000000 { 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.sca4ad7a3da364ed3aae0c8b7c534639a000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sca4ad7a3da364ed3aae0c8b7c534639aB { margin-left: 1.38in; text-indent: -1.38in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } </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 - CIGAR SHIPMENTS"><meta property="og:description" content="SDLRC Codified Law 10-50C - CIGAR SHIPMENTS"><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-50C"><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="sca4ad7a3da364ed3aae0c8b7c534639aNormal"><span lang="fr-FR" xml:space="preserve" class="sca4ad7a3da364ed3aae0c8b7c534639aHG4">CHAPTER </span><a href="https://sdlegislature.gov/Statutes?Statute=10-50C" rel="noopener"><span lang="fr-FR" class="sca4ad7a3da364ed3aae0c8b7c534639aDefaultParagraphFont">10-50C</span></a></p><p dir="ltr" class="sca4ad7a3da364ed3aae0c8b7c534639aNormal"><span lang="fr-FR" class="sca4ad7a3da364ed3aae0c8b7c534639aDefaultParagraphFont">CIGAR SHIPMENTS</span></p><p dir="ltr" class="sca4ad7a3da364ed3aae0c8b7c534639aNormal-000000"><span xml:space="preserve" class="sca4ad7a3da364ed3aae0c8b7c534639a000001"> </span></p><p dir="ltr" class="sca4ad7a3da364ed3aae0c8b7c534639aB"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-1" rel="noopener"><span lang="fr-FR" class="sca4ad7a3da364ed3aae0c8b7c534639aDefaultParagraphFont">10-50C-1</span></a><span lang="fr-FR" xml:space="preserve" class="sca4ad7a3da364ed3aae0c8b7c534639aDefaultParagraphFont">    Definitions.</span></p><p dir="ltr" class="sca4ad7a3da364ed3aae0c8b7c534639aB"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-2" rel="noopener"><span class="sca4ad7a3da364ed3aae0c8b7c534639aDefaultParagraphFont">10-50C-2</span></a><span xml:space="preserve" class="sca4ad7a3da364ed3aae0c8b7c534639aDefaultParagraphFont">    Cigar shipper license requirements.</span></p><p dir="ltr" class="sca4ad7a3da364ed3aae0c8b7c534639aB"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-3" rel="noopener"><span class="sca4ad7a3da364ed3aae0c8b7c534639aDefaultParagraphFont">10-50C-3</span></a><span xml:space="preserve" class="sca4ad7a3da364ed3aae0c8b7c534639aDefaultParagraphFont">    Period of validity of license--Proration or refund of license fee prohibited.</span></p><p dir="ltr" class="sca4ad7a3da364ed3aae0c8b7c534639aB"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-4" rel="noopener"><span class="sca4ad7a3da364ed3aae0c8b7c534639aDefaultParagraphFont">10-50C-4</span></a><span xml:space="preserve" class="sca4ad7a3da364ed3aae0c8b7c534639aDefaultParagraphFont">    Sale and shipment requirements.</span></p><p dir="ltr" class="sca4ad7a3da364ed3aae0c8b7c534639aB"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-5" rel="noopener"><span class="sca4ad7a3da364ed3aae0c8b7c534639aDefaultParagraphFont">10-50C-5</span></a><span xml:space="preserve" class="sca4ad7a3da364ed3aae0c8b7c534639aDefaultParagraphFont">    Package labeling requirements.</span></p><p dir="ltr" class="sca4ad7a3da364ed3aae0c8b7c534639aB"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-6" rel="noopener"><span class="sca4ad7a3da364ed3aae0c8b7c534639aDefaultParagraphFont">10-50C-6</span></a><span xml:space="preserve" class="sca4ad7a3da364ed3aae0c8b7c534639aDefaultParagraphFont">    Delivery of shipment by common carrier--Requirements.</span></p><p dir="ltr" class="sca4ad7a3da364ed3aae0c8b7c534639aB"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-7" rel="noopener"><span class="sca4ad7a3da364ed3aae0c8b7c534639aDefaultParagraphFont">10-50C-7</span></a><span xml:space="preserve" class="sca4ad7a3da364ed3aae0c8b7c534639aDefaultParagraphFont">    Civil penalty.</span></p><p dir="ltr" class="sca4ad7a3da364ed3aae0c8b7c534639aB"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-8" rel="noopener"><span class="sca4ad7a3da364ed3aae0c8b7c534639aDefaultParagraphFont">10-50C-8</span></a><span xml:space="preserve" class="sca4ad7a3da364ed3aae0c8b7c534639aDefaultParagraphFont">    State jurisdiction--Audit of records.</span></p><p dir="ltr" class="sca4ad7a3da364ed3aae0c8b7c534639aB"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-9" rel="noopener"><span class="sca4ad7a3da364ed3aae0c8b7c534639aDefaultParagraphFont">10-50C-9</span></a><span xml:space="preserve" class="sca4ad7a3da364ed3aae0c8b7c534639aDefaultParagraphFont">    Cigar shipper quarterly returns.</span></p><p dir="ltr" class="sca4ad7a3da364ed3aae0c8b7c534639aB"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-10" rel="noopener"><span class="sca4ad7a3da364ed3aae0c8b7c534639aDefaultParagraphFont">10-50C-10</span></a><span xml:space="preserve" class="sca4ad7a3da364ed3aae0c8b7c534639aDefaultParagraphFont">    Taxes.</span></p><p dir="ltr" class="sca4ad7a3da364ed3aae0c8b7c534639aB"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-11" rel="noopener"><span class="sca4ad7a3da364ed3aae0c8b7c534639aDefaultParagraphFont">10-50C-11</span></a><span xml:space="preserve" class="sca4ad7a3da364ed3aae0c8b7c534639aDefaultParagraphFont">    Entities exempt from § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-10" rel="noopener"><span class="sca4ad7a3da364ed3aae0c8b7c534639aDefaultParagraphFont">10-50C-10</span></a><span class="sca4ad7a3da364ed3aae0c8b7c534639aDefaultParagraphFont">.</span></p><p dir="ltr" class="sca4ad7a3da364ed3aae0c8b7c534639aB"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-12" rel="noopener"><span class="sca4ad7a3da364ed3aae0c8b7c534639aDefaultParagraphFont">10-50C-12</span></a><span xml:space="preserve" class="sca4ad7a3da364ed3aae0c8b7c534639aDefaultParagraphFont">    Electronic submission of returns--Electronic remittance of tax.</span></p><p dir="ltr" class="sca4ad7a3da364ed3aae0c8b7c534639aB"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-13" rel="noopener"><span class="sca4ad7a3da364ed3aae0c8b7c534639aDefaultParagraphFont">10-50C-13</span></a><span xml:space="preserve" class="sca4ad7a3da364ed3aae0c8b7c534639aDefaultParagraphFont">    Sale and shipment without license prohibited--Action by department for violation--Civil penalty.</span></p><p dir="ltr" class="sca4ad7a3da364ed3aae0c8b7c534639aB"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-14" rel="noopener"><span class="sca4ad7a3da364ed3aae0c8b7c534639aDefaultParagraphFont">10-50C-14</span></a><span xml:space="preserve" class="sca4ad7a3da364ed3aae0c8b7c534639aDefaultParagraphFont">    Resale of cigars prohibited--Violation as misdemeanor.</span></p><p dir="ltr" class="sca4ad7a3da364ed3aae0c8b7c534639aB"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-15" rel="noopener"><span class="sca4ad7a3da364ed3aae0c8b7c534639aDefaultParagraphFont">10-50C-15</span></a><span xml:space="preserve" class="sca4ad7a3da364ed3aae0c8b7c534639aDefaultParagraphFont">    Promulgation of rules.</span></p></div></body></html><br /><hr><br /><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 - CIGAR SHIPMENTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2082676Normal { 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.s2082676SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082676CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2082676Statute { 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.s2082676DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2082676StatuteNumber1 { 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.s2082676000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082676DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082676SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </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-1 - Definitions."><meta property="og:description" content="SDLRC Codified Law 10-50C-1 - Definitions."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-50C-1"><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="s2082676Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-1" rel="noopener"><span class="s2082676SENU">10-50C-1</span></a><span xml:space="preserve" class="s2082676SENU">. </span><span xml:space="preserve" class="s2082676CL">Definitions. </span></p><p dir="ltr" class="s2082676Statute"><span class="s2082676DefaultParagraphFont">Terms used in this chapter mean:</span></p><p dir="ltr" class="s2082676StatuteNumber1"><span class="s2082676DefaultParagraphFont">(1)    "Cigar", any individual roll of tobacco that has a wrapper or cover consisting only of tobacco;</span></p><p dir="ltr" class="s2082676StatuteNumber1"><span class="s2082676DefaultParagraphFont">(2)    "Cigar shipper," any person who has obtained a cigar shipper license pursuant to this chapter;</span></p><p dir="ltr" class="s2082676StatuteNumber1"><span class="s2082676DefaultParagraphFont">(3)    "Common carrier," a carrier that holds itself out to the general public as engaged in the business of transporting goods for a fee;</span></p><p dir="ltr" class="s2082676StatuteNumber1"><span class="s2082676DefaultParagraphFont">(4)    "Department," the Department of Revenue;</span></p><p dir="ltr" class="s2082676StatuteNumber1"><span class="s2082676DefaultParagraphFont">(5)    "Manufacturer's cost," the total of all costs incurred in the process of producing a cigar; and</span></p><p dir="ltr" class="s2082676StatuteNumber1"><span class="s2082676DefaultParagraphFont">(6)    "Wholesale purchase price," the consideration paid by a cigar shipper to acquire cigars.</span></p><p dir="ltr" class="s2082676Normal"><span xml:space="preserve" class="s2082676000000"> </span></p><p dir="ltr" class="s2082676Normal"><span xml:space="preserve" class="s2082676DefaultParagraphFont-000001">Source: </span><span class="s2082676SCL">SL 2021, ch 52, § 1, eff. Jan. 1, 2022.</span></p></div></body></html><br /><hr><br /><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 - CIGAR SHIPMENTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2082677Normal { 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.s2082677SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082677CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2082677Statute { 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.s2082677DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2082677StatuteNumber1 { 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.s2082677000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082677DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082677SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </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-2 - Cigar shipper license requirements."><meta property="og:description" content="SDLRC Codified Law 10-50C-2 - Cigar shipper license requirements."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-50C-2"><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="s2082677Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-2" rel="noopener"><span class="s2082677SENU">10-50C-2</span></a><span xml:space="preserve" class="s2082677SENU">. </span><span xml:space="preserve" class="s2082677CL">Cigar shipper license requirements. </span></p><p dir="ltr" class="s2082677Statute"><span class="s2082677DefaultParagraphFont">Any person located within or outside of this state may obtain a cigar shipper license. An applicant for an initial or renewal cigar shipper license shall:</span></p><p dir="ltr" class="s2082677StatuteNumber1"><span class="s2082677DefaultParagraphFont">(1)    File an application with the department on a form prescribed by the department;</span></p><p dir="ltr" class="s2082677StatuteNumber1"><span class="s2082677DefaultParagraphFont">(2)    Pay a license fee of one hundred dollars;</span></p><p dir="ltr" class="s2082677StatuteNumber1"><span class="s2082677DefaultParagraphFont">(3)    Hold a South Dakota sales and use tax license issued by the department; and</span></p><p dir="ltr" class="s2082677StatuteNumber1"><span class="s2082677DefaultParagraphFont">(4)    Be current on the remittance of all applicable state and local taxes.</span></p><p dir="ltr" class="s2082677Statute"><span class="s2082677DefaultParagraphFont">The department shall issue a cigar shipper license to any applicant who meets the requirements of this chapter.</span></p><p dir="ltr" class="s2082677Normal"><span xml:space="preserve" class="s2082677000000"> </span></p><p dir="ltr" class="s2082677Normal"><span xml:space="preserve" class="s2082677DefaultParagraphFont-000001">Source: </span><span class="s2082677SCL">SL 2021, ch 52, § 2, eff. Jan. 1, 2022.</span></p></div></body></html><br /><hr><br /><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 - CIGAR SHIPMENTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2082678Normal { 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.s2082678SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082678CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2082678Statute { 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.s2082678DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082678000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082678DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082678SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </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-3 - Period of validity of license--Proration or refund of license fee prohibited."><meta property="og:description" content="SDLRC Codified Law 10-50C-3 - Period of validity of license--Proration or refund of license fee prohibited."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-50C-3"><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="s2082678Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-3" rel="noopener"><span class="s2082678SENU">10-50C-3</span></a><span xml:space="preserve" class="s2082678SENU">. </span><span xml:space="preserve" class="s2082678CL">Period of validity of license--Proration or refund of license fee prohibited. </span></p><p dir="ltr" class="s2082678Statute"><span class="s2082678DefaultParagraphFont">A cigar shipper license is valid from July first to June thirtieth, inclusive. However, the license is valid for an additional three days if a proper application for a new license is in the possession of the department before midnight on the thirtieth day of June when the license expires.</span></p><p dir="ltr" class="s2082678Statute"><span xml:space="preserve" class="s2082678DefaultParagraphFont">The license fee required to be paid pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-2" rel="noopener"><span class="s2082678DefaultParagraphFont">10-50C-2</span></a><span xml:space="preserve" class="s2082678DefaultParagraphFont"> may not be prorated or refunded for a license that is not held for the entire period.</span></p><p dir="ltr" class="s2082678Normal"><span xml:space="preserve" class="s2082678000000"> </span></p><p dir="ltr" class="s2082678Normal"><span xml:space="preserve" class="s2082678DefaultParagraphFont-000001">Source: </span><span class="s2082678SCL">SL 2021, ch 52, § 3, eff. Jan. 1, 2022.</span></p></div></body></html><br /><hr><br /><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 - CIGAR SHIPMENTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2082679Normal { 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.s2082679SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082679CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2082679Statute { 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.s2082679DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082679000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082679DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082679SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </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-4 - Sale and shipment requirements."><meta property="og:description" content="SDLRC Codified Law 10-50C-4 - Sale and shipment requirements."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-50C-4"><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="s2082679Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-4" rel="noopener"><span class="s2082679SENU">10-50C-4</span></a><span xml:space="preserve" class="s2082679SENU">. </span><span xml:space="preserve" class="s2082679CL">Sale and shipment requirements. </span></p><p dir="ltr" class="s2082679Statute"><span xml:space="preserve" class="s2082679DefaultParagraphFont">Notwithstanding § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50-99" rel="noopener"><span class="s2082679DefaultParagraphFont">10-50-99</span></a><span class="s2082679DefaultParagraphFont">, a cigar shipper may sell and ship cigars to any person in this state who is twenty-one years of age or older. Before shipping the cigars, the cigar shipper shall verify the age of the person placing the order by obtaining a copy of the person's valid age-bearing photo identification document issued by this state, another state, the federal government, or a federally recognized Indian tribe, or by using an age verification service. The cigar shipper shall record the name, address, date of birth, and telephone number of the person placing the order on the order form or other verifiable record. The cigar shipper shall notify the person placing the order that the recipient of the shipment is required to show a valid age-bearing photo identification document issued by this state, another state, the federal government, or a federally recognized Indian tribe, upon delivery.</span></p><p dir="ltr" class="s2082679Normal"><span xml:space="preserve" class="s2082679000000"> </span></p><p dir="ltr" class="s2082679Normal"><span xml:space="preserve" class="s2082679DefaultParagraphFont-000001">Source: </span><span class="s2082679SCL">SL 2021, ch 52, § 4, eff. Jan. 1, 2022.</span></p></div></body></html><br /><hr><br /><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 - CIGAR SHIPMENTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2082680Normal { 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.s2082680SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082680CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2082680Statute { 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.s2082680DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082680000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082680DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082680SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </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-5 - Package labeling requirements."><meta property="og:description" content="SDLRC Codified Law 10-50C-5 - Package labeling requirements."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-50C-5"><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="s2082680Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-5" rel="noopener"><span class="s2082680SENU">10-50C-5</span></a><span xml:space="preserve" class="s2082680SENU">. </span><span xml:space="preserve" class="s2082680CL">Package labeling requirements. </span></p><p dir="ltr" class="s2082680Statute"><span class="s2082680DefaultParagraphFont">A cigar shipper shall conspicuously label each package to be shipped with words indicating that the package contains cigars and that the signature of a person twenty-one years of age or older is required for delivery.</span></p><p dir="ltr" class="s2082680Normal"><span xml:space="preserve" class="s2082680000000"> </span></p><p dir="ltr" class="s2082680Normal"><span xml:space="preserve" class="s2082680DefaultParagraphFont-000001">Source: </span><span class="s2082680SCL">SL 2021, ch 52, § 5, eff. Jan. 1, 2022.</span></p></div></body></html><br /><hr><br /><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 - CIGAR SHIPMENTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2082681Normal { 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.s2082681SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082681CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2082681Statute { 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.s2082681DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082681000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082681DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082681SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </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-6 - Delivery of shipment by common carrier--Requirements."><meta property="og:description" content="SDLRC Codified Law 10-50C-6 - Delivery of shipment by common carrier--Requirements."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-50C-6"><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="s2082681Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-6" rel="noopener"><span class="s2082681SENU">10-50C-6</span></a><span xml:space="preserve" class="s2082681SENU">. </span><span xml:space="preserve" class="s2082681CL">Delivery of shipment by common carrier--Requirements. </span></p><p dir="ltr" class="s2082681Statute"><span xml:space="preserve" class="s2082681DefaultParagraphFont">Each shipment of cigars made pursuant to this chapter shall be delivered by a common carrier with a label that complies with the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-5" rel="noopener"><span class="s2082681DefaultParagraphFont">10-50C-5</span></a><span class="s2082681DefaultParagraphFont">. The common carrier shall obtain the signature of a person twenty-one years of age or older prior to delivery of the shipment, and shall request that the person signing for the shipment display a valid age-bearing photo identification document issued by this state, another state, the federal government, or a federally recognized Indian tribe verifying that the person is twenty-one years of age or older.</span></p><p dir="ltr" class="s2082681Normal"><span xml:space="preserve" class="s2082681000000"> </span></p><p dir="ltr" class="s2082681Normal"><span xml:space="preserve" class="s2082681DefaultParagraphFont-000001">Source: </span><span class="s2082681SCL">SL 2021, ch 52, § 6, eff. Jan. 1, 2022.</span></p></div></body></html><br /><hr><br /><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 - CIGAR SHIPMENTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2082682Normal { 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.s2082682SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082682CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2082682Statute { 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.s2082682DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082682000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082682DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082682SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </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-7 - Civil penalty."><meta property="og:description" content="SDLRC Codified Law 10-50C-7 - Civil penalty."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-50C-7"><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="s2082682Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-7" rel="noopener"><span class="s2082682SENU">10-50C-7</span></a><span xml:space="preserve" class="s2082682SENU">. </span><span xml:space="preserve" class="s2082682CL">Civil penalty. </span></p><p dir="ltr" class="s2082682Statute"><span xml:space="preserve" class="s2082682DefaultParagraphFont">A cigar shipper who violates § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-4" rel="noopener"><span class="s2082682DefaultParagraphFont">10-50C-4</span></a><span xml:space="preserve" class="s2082682DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-5" rel="noopener"><span class="s2082682DefaultParagraphFont">10-50C-5</span></a><span xml:space="preserve" class="s2082682DefaultParagraphFont"> is subject to a civil penalty of one thousand dollars for a first offense and two thousand dollars for a second or subsequent offense. Penalties may be levied by the department.</span></p><p dir="ltr" class="s2082682Statute"><span xml:space="preserve" class="s2082682DefaultParagraphFont">A common carrier who violates § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-6" rel="noopener"><span class="s2082682DefaultParagraphFont">10-50C-6</span></a><span xml:space="preserve" class="s2082682DefaultParagraphFont"> is subject to a civil penalty of one thousand dollars for a first offense and two thousand dollars for a second or subsequent offense. Penalties may be levied by the department.</span></p><p dir="ltr" class="s2082682Statute"><span class="s2082682DefaultParagraphFont">Any money collected pursuant to this section shall be deposited in the general fund.</span></p><p dir="ltr" class="s2082682Normal"><span xml:space="preserve" class="s2082682000000"> </span></p><p dir="ltr" class="s2082682Normal"><span xml:space="preserve" class="s2082682DefaultParagraphFont-000001">Source: </span><span class="s2082682SCL">SL 2021, ch 52, § 7, eff. Jan. 1, 2022.</span></p></div></body></html><br /><hr><br /><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 - CIGAR SHIPMENTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2082683Normal { 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.s2082683SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082683CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2082683Statute { 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.s2082683DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082683000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082683DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082683SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </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-8 - State jurisdiction--Audit of records."><meta property="og:description" content="SDLRC Codified Law 10-50C-8 - State jurisdiction--Audit of records."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-50C-8"><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="s2082683Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-8" rel="noopener"><span class="s2082683SENU">10-50C-8</span></a><span xml:space="preserve" class="s2082683SENU">. </span><span xml:space="preserve" class="s2082683CL">State jurisdiction--Audit of records. </span></p><p dir="ltr" class="s2082683Statute"><span class="s2082683DefaultParagraphFont">A cigar shipper consents to the jurisdiction of the department and the courts of this state with respect to the enforcement of the provisions of this chapter.</span></p><p dir="ltr" class="s2082683Statute"><span class="s2082683DefaultParagraphFont">The cigar shipper shall allow the department to perform an audit of the cigar shipper's records, including any documents used to verify the age of any person ordering cigars from the cigar shipper, and provide copies of any such records upon request.</span></p><p dir="ltr" class="s2082683Normal"><span xml:space="preserve" class="s2082683000000"> </span></p><p dir="ltr" class="s2082683Normal"><span xml:space="preserve" class="s2082683DefaultParagraphFont-000001">Source: </span><span class="s2082683SCL">SL 2021, ch 52, § 8, eff. Jan. 1, 2022.</span></p></div></body></html><br /><hr><br /><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 - CIGAR SHIPMENTS</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; } </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><br /><hr><br /><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 - CIGAR SHIPMENTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2082685Normal { 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.s2082685SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082685CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2082685Statute { 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.s2082685DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082685000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082685DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082685SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </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-10 - Taxes."><meta property="og:description" content="SDLRC Codified Law 10-50C-10 - Taxes."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-50C-10"><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="s2082685Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-10" rel="noopener"><span class="s2082685SENU">10-50C-10</span></a><span xml:space="preserve" class="s2082685SENU">. </span><span xml:space="preserve" class="s2082685CL">Taxes. </span></p><p dir="ltr" class="s2082685Statute"><span xml:space="preserve" class="s2082685DefaultParagraphFont">A cigar shipper shall remit the tax prescribed pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50-61" rel="noopener"><span class="s2082685DefaultParagraphFont">10-50-61</span></a><span xml:space="preserve" class="s2082685DefaultParagraphFont"> based upon the wholesale purchase price, as defined in this chapter, for any cigars sold and shipped to a consumer in this state. If there is no wholesale purchase price, the cigar shipper shall remit the tax prescribed pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50-61" rel="noopener"><span class="s2082685DefaultParagraphFont">10-50-61</span></a><span xml:space="preserve" class="s2082685DefaultParagraphFont"> based upon the manufacturer's cost, as defined in this chapter, for any cigars sold and shipped to a consumer in this state. The cigar shipper shall remit the taxes quarterly on or before the fifteenth day of the month following each quarterly period.</span></p><p dir="ltr" class="s2082685Normal"><span xml:space="preserve" class="s2082685000000"> </span></p><p dir="ltr" class="s2082685Normal"><span xml:space="preserve" class="s2082685DefaultParagraphFont-000001">Source: </span><span class="s2082685SCL">SL 2021, ch 52, § 10, eff. Jan. 1, 2022.</span></p></div></body></html><br /><hr><br /><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 - CIGAR SHIPMENTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2082686Normal { 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.s2082686SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082686CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2082686Statute { 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.s2082686DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2082686StatuteNumber1 { 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.s2082686000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082686DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082686SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </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-11 - Entities exempt from § 10-50C-10."><meta property="og:description" content="SDLRC Codified Law 10-50C-11 - Entities exempt from § 10-50C-10."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-50C-11"><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="s2082686Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-11" rel="noopener"><span class="s2082686SENU">10-50C-11</span></a><span xml:space="preserve" class="s2082686SENU">. </span><span xml:space="preserve" class="s2082686CL">Entities exempt from § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-10" rel="noopener"><span class="s2082686CL">10-50C-10</span></a><span xml:space="preserve" class="s2082686CL">. </span></p><p dir="ltr" class="s2082686Statute"><span xml:space="preserve" class="s2082686DefaultParagraphFont">The following entities are exempt from the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-10" rel="noopener"><span class="s2082686DefaultParagraphFont">10-50C-10</span></a><span class="s2082686DefaultParagraphFont">:</span></p><p dir="ltr" class="s2082686StatuteNumber1"><span xml:space="preserve" class="s2082686DefaultParagraphFont">(1)    A cigar shipper who is also a licensed distributor or licensed wholesaler pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50" rel="noopener"><span class="s2082686DefaultParagraphFont">10-50</span></a><span xml:space="preserve" class="s2082686DefaultParagraphFont"> and who has already remitted the tax pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50" rel="noopener"><span class="s2082686DefaultParagraphFont">10-50</span></a><span class="s2082686DefaultParagraphFont">-61 on cigars brought into this state that were subsequently sold and shipped to a consumer in this state; or</span></p><p dir="ltr" class="s2082686StatuteNumber1"><span xml:space="preserve" class="s2082686DefaultParagraphFont">(2)    A cigar shipper who is also a registered tobacco retailer pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50" rel="noopener"><span class="s2082686DefaultParagraphFont">10-50</span></a><span xml:space="preserve" class="s2082686DefaultParagraphFont"> and who has purchased cigars from a licensed distributor or licensed wholesaler pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50" rel="noopener"><span class="s2082686DefaultParagraphFont">10-50</span></a><span xml:space="preserve" class="s2082686DefaultParagraphFont"> that were subsequently sold and shipped to a consumer in this state.</span></p><p dir="ltr" class="s2082686Normal"><span xml:space="preserve" class="s2082686000000"> </span></p><p dir="ltr" class="s2082686Normal"><span xml:space="preserve" class="s2082686DefaultParagraphFont-000001">Source: </span><span class="s2082686SCL">SL 2021, ch 52, § 11, eff. Jan. 1, 2022.</span></p></div></body></html><br /><hr><br /><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 - CIGAR SHIPMENTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2082687Normal { 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.s2082687SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082687CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2082687Statute { 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.s2082687DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082687000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082687DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082687SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </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-12 - Electronic submission of returns--Electronic remittance of tax."><meta property="og:description" content="SDLRC Codified Law 10-50C-12 - Electronic submission of returns--Electronic remittance of tax."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-50C-12"><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="s2082687Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-12" rel="noopener"><span class="s2082687SENU">10-50C-12</span></a><span xml:space="preserve" class="s2082687SENU">. </span><span xml:space="preserve" class="s2082687CL">Electronic submission of returns--Electronic remittance of tax. </span></p><p dir="ltr" class="s2082687Statute"><span xml:space="preserve" class="s2082687DefaultParagraphFont">The cigar shipper shall file a return required to be filed pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-9" rel="noopener"><span class="s2082687DefaultParagraphFont">10-50C-9</span></a><span xml:space="preserve" class="s2082687DefaultParagraphFont"> by electronic means with the department. The cigar shipper shall remit any taxes required to be remitted pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-10" rel="noopener"><span class="s2082687DefaultParagraphFont">10-50C-10</span></a><span xml:space="preserve" class="s2082687DefaultParagraphFont"> by electronic means to the department.</span></p><p dir="ltr" class="s2082687Normal"><span xml:space="preserve" class="s2082687000000"> </span></p><p dir="ltr" class="s2082687Normal"><span xml:space="preserve" class="s2082687DefaultParagraphFont-000001">Source: </span><span class="s2082687SCL">SL 2021, ch 52, § 12, eff. Jan. 1, 2022.</span></p></div></body></html><br /><hr><br /><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 - CIGAR SHIPMENTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2082688Normal { 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.s2082688SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082688CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2082688Statute { 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.s2082688DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082688000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082688DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082688SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </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-13 - Sale and shipment without license prohibited--Action by department for violation--Civil penalty."><meta property="og:description" content="SDLRC Codified Law 10-50C-13 - Sale and shipment without license prohibited--Action by department for violation--Civil penalty."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-50C-13"><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="s2082688Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-13" rel="noopener"><span class="s2082688SENU">10-50C-13</span></a><span xml:space="preserve" class="s2082688SENU">. </span><span xml:space="preserve" class="s2082688CL">Sale and shipment without license prohibited--Action by department for violation--Civil penalty. </span></p><p dir="ltr" class="s2082688Statute"><span xml:space="preserve" class="s2082688DefaultParagraphFont">A sale and shipment of cigars to a person in this state from a person who does not hold a current cigar shipper license is prohibited. Any person who violates this section is also in violation of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50-99" rel="noopener"><span class="s2082688DefaultParagraphFont">10-50-99</span></a><span xml:space="preserve" class="s2082688DefaultParagraphFont"> and is subject to the provisions of §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50-100" rel="noopener"><span class="s2082688DefaultParagraphFont">10-50-100</span></a><span xml:space="preserve" class="s2082688DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50-104" rel="noopener"><span class="s2082688DefaultParagraphFont">10-50-104</span></a><span class="s2082688DefaultParagraphFont">, inclusive. Any money collected pursuant to this section shall be deposited in the general fund.</span></p><p dir="ltr" class="s2082688Normal"><span xml:space="preserve" class="s2082688000000"> </span></p><p dir="ltr" class="s2082688Normal"><span xml:space="preserve" class="s2082688DefaultParagraphFont-000001">Source: </span><span class="s2082688SCL">SL 2021, ch 52, § 13, eff. Jan. 1, 2022.</span></p></div></body></html><br /><hr><br /><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 - CIGAR SHIPMENTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2082689Normal { 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.s2082689SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082689CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2082689Statute { 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.s2082689DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082689000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082689DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082689SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </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-14 - Resale of cigars prohibited--Violation as misdemeanor."><meta property="og:description" content="SDLRC Codified Law 10-50C-14 - Resale of cigars prohibited--Violation as misdemeanor."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-50C-14"><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="s2082689Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-14" rel="noopener"><span class="s2082689SENU">10-50C-14</span></a><span xml:space="preserve" class="s2082689SENU">. </span><span xml:space="preserve" class="s2082689CL">Resale of cigars prohibited--Violation as misdemeanor. </span></p><p dir="ltr" class="s2082689Statute"><span class="s2082689DefaultParagraphFont">Cigars shipped to any person in this state pursuant to this chapter may only be used for personal use and may not be resold. It is a Class 1 misdemeanor for any person to resell or attempt to resell any cigar obtained pursuant to the provisions of this chapter.</span></p><p dir="ltr" class="s2082689Normal"><span xml:space="preserve" class="s2082689000000"> </span></p><p dir="ltr" class="s2082689Normal"><span xml:space="preserve" class="s2082689DefaultParagraphFont-000001">Source: </span><span class="s2082689SCL">SL 2021, ch 52, § 14, eff. Jan. 1, 2022.</span></p></div></body></html><br /><hr><br /><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 - CIGAR SHIPMENTS</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2082690Normal { 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.s2082690SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082690CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2082690Statute { 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.s2082690DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2082690StatuteNumber1 { 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.s2082690000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082690DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082690SCL { 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-15 - Promulgation of rules."><meta property="og:description" content="SDLRC Codified Law 10-50C-15 - Promulgation of rules."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-50C-15"><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="s2082690Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50C-15" rel="noopener"><span class="s2082690SENU">10-50C-15</span></a><span xml:space="preserve" class="s2082690SENU">. </span><span xml:space="preserve" class="s2082690CL">Promulgation of rules. </span></p><p dir="ltr" class="s2082690Statute"><span xml:space="preserve" class="s2082690DefaultParagraphFont">The department may promulgate rules, pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26" rel="noopener"><span class="s2082690DefaultParagraphFont">1-26</span></a><span class="s2082690DefaultParagraphFont">, concerning:</span></p><p dir="ltr" class="s2082690StatuteNumber1"><span class="s2082690DefaultParagraphFont">(1)    Forms necessary for the implementation of this chapter;</span></p><p dir="ltr" class="s2082690StatuteNumber1"><span class="s2082690DefaultParagraphFont">(2)    Reporting and tracking requirements for cigar shipper licensees; and</span></p><p dir="ltr" class="s2082690StatuteNumber1"><span class="s2082690DefaultParagraphFont">(3)    The procedure for filing tax returns and the remittance of all applicable taxes.</span></p><p dir="ltr" class="s2082690Normal"><span xml:space="preserve" class="s2082690000000"> </span></p><p dir="ltr" class="s2082690Normal"><span xml:space="preserve" class="s2082690DefaultParagraphFont-000001">Source: </span><span class="s2082690SCL">SL 2021, ch 52, § 15, eff. Jan. 1, 2022.</span></p></div></body></html>