S.D. Codified Laws § 10-50-31

Current through the 2024 Legislative Session

Section 10-50-31 - Dealer to return unstamped cigarettes

Each dealer upon opening any shipping package containing any unstamped taxable articles for purposes of sale or delivery to consumers, shall immediately return the cigarettes to the distributor.

SDCL 10-50-31

SL 1937, ch 243, § 11; SDC 1939, § 57.3911; SL 2007, ch 66, § 10; SL 2014, ch 65, § 2.

Amended by S.L. 2014, ch. 65,s. 2, eff. 7/1/2014.