Title 10 — TAXATION

The Legislature finds the following: (1) Cigarette smoking presents serious public health concerns to the State of South Dakota and to the citizens of the state. The surgeon general of the United States has determined that smoking causes lung cancer, heart disease, and other seri…

Each failure to make a quarterly deposit required under § 10-50B-7 constitutes a separate violation. Source: SL 1999, ch 60 , § 10; SL 2010, ch 68 , § 3.

Any money received from the Master Settlement Agreement signed on November 23, 1998, by attorneys general from several states and various tobacco companies shall be deposited in the education enhancement trust fund as provided in S.D. Const., Art. XII, § 6. Source: SL 2000, ch 66…

The investment of moneys in the education enhancement trust fund as provided in S.D. Const., Art. XII, § 6 is not restricted by the provisions of § 4-5-26 , but is governed by the provisions of §

10-50B-13 Revocation of license--Hearing--Reinstatement. 10-50B-14 Repeal of SL 2010, ch 68 upon holding of unconstitutionality--Effect. 10-50B-15 Assignment to state of manufacturer's interest in money in qualified escrow fund. 10-50B-16 Amendment of escrow agreement to execute …

The secretary of revenue may revoke the license of any distributor or wholesaler for failure to comply with the provisions of § 10-50B-6 and any rule promulgated pursuant to that section. Any person aggrieved by such revocation may apply to the secretary for a hearing as provided…

If any portion of SL 2010, ch 68 is held by a court of competent jurisdiction to be unconstitutional, then SL 2010, ch 68 is deemed repealed and the provisions of chapter 10-50B are deemed unaltered. Neither any holding of unconstitutionality nor the repeal of SL 2010, ch 68 affe…

Notwithstanding the provisions of § 10-50B-8 , a manufacturer that elects to deposit money into a qualified escrow fund pursuant to § 10-50B-7 may assign to the state the interest of the manufacturer in any money in the qualified escrow fund. An assignment executed under this sec…

The parties to a qualified escrow agreement may amend the agreement for the purposes of executing an assignment pursuant to §

Nothing in §§ 10-50B-15 and 10-50B-16 relieves a manufacturer from any obligation or duty imposed pursuant to this chapter or chapter 10-50 . Source: SL 2019, ch 67 , § 3.

Any person that imports cigarettes into the United States shall be jointly and severally liable with any tobacco product manufacturer required to place a deposit into a qualified escrow fund pursuant to subdivision 10-50B-7 (2) for the obligation to make the deposit into the qual…

Before being listed in the state directory of manufacturers and brands permitted to be sold, any tobacco product manufacturer required to place a deposit into a qualified escrow fund pursuant to subdivision 10-50B-7 (2) shall provide a surety bond to the attorney general at least…

In enacting §§ 10-50B-1 to 10-50B-10 , inclusive, it is the intention of the Legislature that: (1) It is the policy of the state that financial burdens imposed on the state by cigarette smoking be borne by tobacco product manufacturers rather than by the State of South Dakota to …

Notwithstanding any other law, the secretary of revenue or the attorney general may disclose, at the discretion of the secretary or the attorney general, any information received pursuant to title 10 for purposes of the proper administration, determination of compliance, or enfor…

Terms used in §§ 10-50B-1 to 10-50B-1 0, inclusive, mean: (1) "Adjusted for inflation," increased in accordance with the formula for inflation adjustment set forth in the Master Settlement Agreement; (2) "Affiliate," a person who directly or indirectly owns or controls, is owned …

For the purposes of §§ 10-50B-1 to 10-50B-1 0, inclusive, the term, cigarette, means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains: (1) Any roll of tobacco wrapped in paper or in any substance …

For the purposes of §§ 10-50B-1 to 10-50B-1 0, inclusive, the term, tobacco product manufacturer, means an entity that, on or after July 1, 1999, directly, and not exclusively through any affiliate: (1) Manufactures cigarettes anywhere which the manufacturer intends to be sold in…

For the purposes of §§ 10-50B-1 to 10-50B-10 , inclusive, the term, units sold, means the number of individual cigarettes sold in the state by the applicable tobacco product manufacturer, whether directly or through a distributor, retailer, or similar intermediary or intermediari…

Any tobacco product manufacturer selling cigarettes to consumers within the state, on or after July 1, 1999, whether directly or through a distributor, retailer, or similar intermediary or intermediaries, shall do one of the following: (1) Become a participating manufacturer, as …

A tobacco product manufacturer that places funds into escrow pursuant to § 10-50B-7 shall receive the interest or other appreciation on such funds as earned. Such funds themselves shall be released from escrow only under the following circumstances: (1) To pay a judgment or settl…

If any portion of the amendment to subdivision 10-50B-8(2) made by SL 2004, ch 99 is held by a court of competent jurisdiction to be unconstitutional, then subdivision 10-50B-8(2) shall be deemed to be repealed in its entirety. If that repeal of subdivision 10-50B-8(2) is thereaf…

Each tobacco product manufacturer that elects to place funds into escrow shall quarterly certify its compliance with § 10-50B-7 to the attorney general. The attorney general may bring a civil action on behalf of the State of South Dakota against any tobacco product manufacturer t…