{"data":{"id":"us-sd/sdcl-10-50c-3","jurisdiction":"us-sd","citation":"SDCL § 10-50C-3","heading":"Period of validity of license--Proration or refund of license fee prohibited.","body":"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.\nThe 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.","path":["TITLE 10. TAXATION","CHAPTER 10-50C. CIGAR SHIPMENTS"],"source_url":"https://sdlegislature.gov/Statutes/10-50C-3","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"480a61da279e1399bb6dedb53ae35278f76a0e2630e04c3a905444189d57a9bc","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-50c-2","next":"us-sd/sdcl-10-50c-4"},"notice":"GroundRules: Original legal text. Not legal advice."}