SDCL § 10-50C-3: Period of validity of license--Proration or refund of license fee prohibited.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-50C. CIGAR SHIPMENTS
A cigar shipper license is valid from July first to June thirtieth, inclusive. However, the license is valid for an additional three days if a proper application for a new license is in the possession of the department before midnight on the thirtieth day of June when the license expires.
The license fee required to be paid pursuant to § 10-50C-2 may not be prorated or refunded for a license that is not held for the entire period.
Collected 2026-09-03T15:18:56Z. Source file · JSON