SDCL § 10-50-11: Fee for distributor or wholesaler license--Reduced fee for part of year--Fund deposited.
Where this section sits in the code
- TITLE 10. TAXATION
- 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