{"data":{"id":"us-sd/sdcl-10-50b-18","jurisdiction":"us-sd","citation":"SDCL § 10-50B-18","heading":"Cigarette importers--Tobacco product manufacturer--Joint and several liability--Escrow fund.","body":"Any person that imports cigarettes into the United States shall be jointly and severally liable with any tobacco product manufacturer required to place a deposit into a qualified escrow fund pursuant to subdivision 10-50B-7(2) for the obligation to make the deposit into the qualified escrow fund.","path":["TITLE 10. TAXATION","CHAPTER 10-50B. ESCROW FUND FOR TOBACCO LITIGATION"],"source_url":"https://sdlegislature.gov/Statutes/10-50B-18","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"563120d6b9db772afc45fcda4fb53290529843e3febff5d2491fa72d42305bd1","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-50b-17","next":"us-sd/sdcl-10-50b-19"},"notice":"GroundRules: Original legal text. Not legal advice."}