{"data":{"id":"us-sd/sdcl-10-50-37","jurisdiction":"us-sd","citation":"SDCL § 10-50-37","heading":"Confiscation of unstamped cigarettes not required if no intentional evasion.","body":"Nothing in § 10-50-35 or 10-50-36 shall be construed to require the secretary of revenue to confiscate unstamped cigarettes when he shall have reason to believe that the owner thereof is not willfully or intentionally evading the tax imposed by this chapter.","path":["TITLE 10. TAXATION","CHAPTER 10-50. CIGARETTE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-50-37","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"dec7cb8c86b9676624781d6e71aaea83e83321cf017e08c91ef5aa09a86d3866","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-50-36","next":"us-sd/sdcl-10-50-38"},"notice":"GroundRules: Original legal text. Not legal advice."}