The secretary of revenue may destroy all mutilated, unusable, and obsolete cigarette state revenue stamps. Source: SL 1949, ch 229 , §§ 1, 2; SDC Supp 1960, § 55.1410; SL 1984, ch 30 , § 1.
Destruction of unusable revenue stamps
SDCL § 4-3-26 — under REVENUES AND RECEIPTS.
SDCL § 4-3-26