§ 10-50C-2 Cigar shipper license requirements
§ 10-50C-3 Period of validity of license–Proration or refund of license fee prohibited
§ 10-50C-4 Sale and shipment requirements
§ 10-50C-5 Package labeling requirements
§ 10-50C-6 Delivery of shipment by common carrier–Requirements
§ 10-50C-7 Civil penalty
§ 10-50C-8 State jurisdiction–Audit of records
§ 10-50C-9 Cigar shipper quarterly returns
§ 10-50C-10 Taxes
§ 10-50C-12 Electronic submission of returns–Electronic remittance of tax
§ 10-50C-13 Sale and shipment without license prohibited–Action by department for violation–Civil penalty
§ 10-50C-14 Resale of cigars prohibited–Violation as misdemeanor
§ 10-50C-15 Promulgation of rules
lawyer at desk

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In South Dakota Codified Laws > Title 10 > Chapter 50C - Cigar Shipments

  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2