S.D. Admin. R. 64:44:03:01
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.
S.D. Admin. R. 64:44:03:01
General Authority: SDCL 10-50B-6.
Law Implemented: SDCL 10-50B-6.