{"data":{"id":"us-sd/sdcl-10-50-31","jurisdiction":"us-sd","citation":"SDCL § 10-50-31","heading":"Dealer to return unstamped cigarettes.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-50. CIGARETTE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-50-31","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d0212b8d778029d405086e817d2a962b242f1b8569781be6dc37564ab9769d85","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-50-30","next":"us-sd/sdcl-10-50-32"},"notice":"GroundRules: Original legal text. Not legal advice."}