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- SDCL § 10-50B-16 · Amendment of escrow agreement to execute assignment--Requirements--Delivery.
- SDCL § 10-50B-17 · Manufacturer not relieved of obligations by assignment.
- SDCL § 10-50B-18 · Cigarette importers--Tobacco product manufacturer--Joint and several liability--Escrow fund.
- SDCL § 10-50B-19 · State directory--Manufacturers--Surety bond--Amount.
- SDCL § 10-50B-20 · Disclosure of information--Purposes.
- SDCL § 10-50C-1 · Definitions.
- SDCL § 10-50C-2 · Cigar shipper license requirements.
- SDCL § 10-50C-3 · Period of validity of license--Proration or refund of license fee prohibited.
- SDCL § 10-50C-4 · Sale and shipment requirements.
- SDCL § 10-50C-5 · Package labeling requirements.
- SDCL § 10-50C-6 · Delivery of shipment by common carrier--Requirements.
- SDCL § 10-50C-7 · Civil penalty.
- SDCL § 10-50C-8 · State jurisdiction--Audit of records.
- SDCL § 10-50C-9 · Cigar shipper quarterly returns.
- SDCL § 10-50C-10 · Taxes.
- SDCL § 10-50C-11 · Entities exempt from § 10-50C-10.
- SDCL § 10-50C-12 · Electronic submission of returns--Electronic remittance of tax.
- SDCL § 10-50C-13 · Sale and shipment without license prohibited--Action by department for violation--Civil penalty.
- SDCL § 10-50C-14 · Resale of cigars prohibited--Violation as misdemeanor.
- SDCL § 10-50C-15 · Promulgation of rules.
- SDCL § 10-50D-1 · Definitions.
- SDCL § 10-50D-2 · License--Required to distribute--Exemptions--Multiple places of business.
- SDCL § 10-50D-3 · License--Application and renewal requirements--Fee--Deposit.
- SDCL § 10-50D-4 · License--Duration.
- SDCL § 10-50D-5 · Recordkeeping requirements--Inspection--Penalty.
- SDCL § 10-50D-6 · License revocation--Grounds--Appeal--Sale without license--Penalty.
- SDCL § 10-50D-7 · Retailer--Products from licensee required--Penalty.
- SDCL § 10-50D-8 · Direct-to-consumer shipping--Prohibition--Exceptions--Requirements--Audit of records.
- SDCL § 10-50D-9 · Direct-to-consumer shipping--Civil action and penalty.
- SDCL § 10-50D-10 · Direct-to-consumer shipping--Separate violations.
- SDCL § 10-50D-11 · Direct-to-consumer shipping--Other provisions unaffected.
- SDCL § 10-50D-12 · Direct-to-consumer shipping--Resale prohibited--Penalty.
- SDCL § 10-50D-13 · Nicotine enforcement fund--Administration--Purpose--Moneys--Expenditures.
- SDCL § 10-50E-1 · Definitions.
- SDCL § 10-50E-2 · Communication of nicotine content--Presumptive evidence.
- SDCL § 10-50E-3 · License--Required to sell--Vending machines--Application contents--Fees.
- SDCL § 10-50E-4 · License--Required to sell--Penalty.
- SDCL § 10-50E-5 · License--Duration--Transfer--Application--Requirements.
- SDCL § 10-50E-6 · License--Renewal--Fees--Vending machines.
- SDCL § 10-50E-7 · License--Denial--Grounds.
- SDCL § 10-50E-8 · Vending machine retailer--Placement limited--Required equipment--Compliance.
- SDCL § 10-50E-9 · Prohibited acts--Shipment--Sales--Samples--Purchase of product--Advertising--Responsible for agents.
- SDCL § 10-50E-10 · Recordkeeping requirements--Promulgation of rules--Contents--Retention period--Available upon request--Unintentional error--Vending machines.
- SDCL § 10-50E-11 · Inspection--Investigation--Promulgation of rules--Vending machines.
- SDCL § 10-50E-12 · Inspection--When required.
- SDCL § 10-50E-13 · Violations--Penalty--Grounds for revocation, suspension--Fine payment.
- SDCL § 10-50E-14 · Revocation--Destruction or return of nicotine products--Penalty.
- SDCL § 10-50E-15 · Violations--Appeal.
- SDCL § 10-50E-16 · Promulgation of rules.
- SDCL § 10-50E-17 · Nicotine enforcement fund--Administration--Purpose--Expenditures.
- SDCL § 10-52-1 · Non-ad valorem tax defined.
- SDCL § 10-52-1.1 · Gross receipts exclusion--Tax separately stated--Imposed by chapters 10-45, 10-45D, 10-52, 10-52A, and 10-52B.
- SDCL § 10-52-2 · Imposition of tax--Conformance to state sales and use tax--Rate.
- SDCL § 10-52-2.1
- SDCL § 10-52-2.2 · Tax on sale or use of motor and special fuel by certain municipalities--Rate--Exemptions.
- SDCL § 10-52-2.3 · Imposition of both non-ad valorem tax and motor and use fuel tax prohibited.
- SDCL § 10-52-2.4 · Additional non-ad valorem tax authorized--Prerequisites--Adoption--Referendum--Limitation.
- SDCL § 10-52-2.5
- SDCL § 10-52-2.6
- SDCL § 10-52-2.7 · Materials incorporated in construction work--Restriction on application of rate increase.
- SDCL § 10-52-2.8 · Alcoholic beverage sales--Non-ad valorem tax prohibited--Exception.
- SDCL § 10-52-2.9
- SDCL § 10-52-2.10 · Issuance of municipal non-ad valorem tax revenue bonds.
- SDCL § 10-52-2.11 · Imposition of non-ad valorem tax on municipally owned airport--Manner of imposition.
- SDCL § 10-52-3 · Referendum procedure and scope--Continuing tax ordinances.
- SDCL § 10-52-4 · State administration--Exception.
- SDCL § 10-52-5 · Distribution of collections.
- SDCL § 10-52-5.1 · Distribution of motor and use fuel collections.
- SDCL § 10-52-6
- SDCL § 10-52-8
- SDCL § 10-52-9 · Effective date of ordinance.
- SDCL § 10-52-10 · Refund of tax on capital assets used in manufacturing personal property for sale or lease.
- SDCL § 10-52-11
- SDCL § 10-52-12
- SDCL § 10-52-13 · Municipality to report boundary changes to secretary of revenue--Effective date of changes--Changes to streets and addresses.
- SDCL § 10-52-14 · Transportation of property and passengers within single municipality subject to tax.
- SDCL § 10-52-15
- SDCL § 10-52-16
- SDCL § 10-52-17 · Refund to contractors or subcontractors of sales or use tax upon certain fabricated tangible personal property.
- SDCL § 10-52-18 · Timely filing of returns and payment of taxes--Extension--Penalty or interest.
- SDCL § 10-52-19 · Capital improvement tax--Taxable gross receipts--Rate--Conformance.
- SDCL § 10-52-20 · Capital improvement tax--Ordinance--Contents--Board approval--Referendum.
- SDCL § 10-52-21 · Capital improvement tax--Referendum election--Notification and ballots--Vote requirement.
- SDCL § 10-52-22 · Capital improvement tax--Special municipal fund.
- SDCL § 10-52-23 · Capital improvement tax--Special municipal fund--Authorized expenditures--Transfer of property.
- SDCL § 10-52-24 · Capital improvement tax--Duration.
- SDCL § 10-52-25 · Capital improvement tax--Time required for subsequent tax.
- SDCL § 10-52A-1 · Definitions.
- SDCL § 10-52A-1.1 · Gross receipts defined.
- SDCL § 10-52A-1.2 · Conditions under which gross receipts include consideration retailer received from third parties.
- SDCL § 10-52A-1.3 · Exclusions from definition of gross receipts.
- SDCL § 10-52A-1.4 · Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.
- SDCL § 10-52A-2 · Additional municipal non-ad valorem tax authorized--Rate--Purpose.
- SDCL § 10-52A-3 · Department to administer tax.
- SDCL § 10-52A-4
- SDCL § 10-52A-4.1
- SDCL § 10-52A-4.2 · Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.
- SDCL § 10-52A-5
- SDCL § 10-52A-6 · Applicability of certain other provisions.
- SDCL § 10-52A-7 · Promulgation of rules--Scope.