{"data":{"id":"us-sd/sdcl-10-50-6","jurisdiction":"us-sd","citation":"SDCL § 10-50-6","heading":"Stamped cigarettes not subject to further tax--Person in possession of unstamped cigarettes liable for tax and penalty.","body":"Any cigarette on which a tax has been paid, the payment being evidenced by the affixing of the stamp, is not subject to a further tax under this chapter. However, any person, who possesses two thousand or more cigarettes that do not bear a tax stamp indicating that the South Dakota cigarette tax has been paid, shall pay the tax imposed pursuant to § 10-50-3 plus a penalty equal to ten percent of the total tax due.","path":["TITLE 10. TAXATION","CHAPTER 10-50. CIGARETTE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-50-6","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"ec54b9bb697a566646266db83cc07a48b39eacf07ada9667fe45aaff44de80cb","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-50-5","next":"us-sd/sdcl-10-50-7"},"notice":"GroundRules: Original legal text. Not legal advice."}