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

SDCL § 10-50-31: Dealer to return unstamped cigarettes.

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-50. CIGARETTE TAX

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.

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

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