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

SDCL § 10-50C-3: Period of validity of license--Proration or refund of license fee prohibited.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. 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

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