Section 10-50-30 - Affixing of stamps by distributor--Invoice and stamps to accompany unstampedcigarettes. - South Dakota Statutes

10-50-30. Affixing of stamps by distributor--Invoice and stamps to accompany unstamped cigarettes. Each distributor shall affix or cause to be affixed, in the manner as the secretary of revenue and regulation may specify in rules promulgated pursuant to chapter 1-26, to each individual package of cigarettes, to cartons containing more than one individual package of three, four, or five cigarettes sold or distributed by such distributor, stamps of the proper denomination, as required by this chapter. The stamps shall be affixed by a distributor before the cigarettes are transferred out of the distributor's premises, or in lieu thereof the amount of the tax due shall be entered on the invoice and stamps sufficient in denominations and amount shall accompany the invoice on every delivery of cigarettes.

Source: SDC 1939, § 57.3910; SL 1949, ch 422, § 2; SL 1951, ch 452, § 7; SL 1987, ch 82, § 43; SL 2003, ch 272, § 82; SL 2007, ch 66, § 9.