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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-50-11: Fee for distributor or wholesaler license--Reduced fee for part of year--Fund deposited.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-50. CIGARETTE TAX

Each application for a distributor or wholesaler license shall be accompanied by a fee of one thousand dollars. If the applicant for a license has not entered upon the business of selling cigarettes or tobacco products until after the first day of January in any year, then the fee for a license during the remainder of the fiscal year is one-half the amount set forth in this section.

Notwithstanding the provisions of § 10-50-52, the fees collected under this section must be deposited in the nicotine enforcement fund established in § 10-50D-13.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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