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99 chapters · 1,878 sections in this title.
SDCL § 10-50-50 Service of notice of appeal--Notice and bond filed with clerk of courts--Time of hearing by court
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Such appeal shall be perfected by the serving of a copy of the notice of appeal upon the secretary of revenue and filing the same with the clerk of courts of the county in which the appeal is taken, together with the filing with said clerk of courts of a bond to the State of Sout…
SDCL § 10-50-51 Relief granted by circuit court--Costs
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The court may grant equitable relief and may order the treasurer to pay the amount of the relief, with interest at the rate of eighteen percent per year to the aggrieved taxpayer. If the appeal was taken without probable cause, the court may double or triple costs as the case may…
SDCL § 10-50-52 Proceeds of tax--Distribution
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The first thirty million dollars in revenue collected annually pursuant to this chapter must be deposited in the general fund. The next two million dollars in excess of thirty million dollars collected annually must be deposited in the tobacco prevention and reduction trust fund …
SDCL § 10-50-58 Cigarette stamp purchasing fund established
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There is established in the state treasury a special revenue fund to be known as the cigarette stamp purchasing fund. Source: SL 1994, ch 102 , § 1.
