{"data":{"id":"us-sd/sdcl-10-50c-8","jurisdiction":"us-sd","citation":"SDCL § 10-50C-8","heading":"State jurisdiction--Audit of records.","body":"A cigar shipper consents to the jurisdiction of the department and the courts of this state with respect to the enforcement of the provisions of this chapter.\nThe cigar shipper shall allow the department to perform an audit of the cigar shipper's records, including any documents used to verify the age of any person ordering cigars from the cigar shipper, and provide copies of any such records upon request.","path":["TITLE 10. TAXATION","CHAPTER 10-50C. CIGAR SHIPMENTS"],"source_url":"https://sdlegislature.gov/Statutes/10-50C-8","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"3d4780560998df52f4fb4f5cc9b66cebee985d0fd11e6a21e783b972ccd2d660","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-50c-7","next":"us-sd/sdcl-10-50c-9"},"notice":"GroundRules: Original legal text. Not legal advice."}