Title 10, TAXATION

If a licensee is determined to have violated a provision of §§ 10-50E-8 to 10-50E-10 , inclusive, or a provision of chapter 34-46 , the secretary must assess a penalty according to the following schedule: (1) For a first violation, a fine of five hundred dollars; (2) For a second…

If the license of a retailer is revoked pursuant to § 10-50E-13 , the retailer must: (1) Destroy all nicotine products possessed by the retailer, at the time of the revocation, in accordance with all state and federal requirements related to hazardous materials; or (2) Return all…

If a licensee is determined to have violated any provision of this chapter, the licensee may appeal an action or decision of the secretary, in the same manner as provided in chapter 1-26 . Source: SL 2026, ch 54 , § 15, eff. Jan. 1, 2027. Effective January 1, 2027

The department shall promulgate rules, in accordance with chapter 1-26 , to: (1) Establish a procedure for an initial and a renewal license application under this chapter, and the information required in the application; (2) Provide for the manner in which nicotine products must …

There is created a nicotine enforcement fund. The department shall administer the fund. The purpose of the fund is to defray expenses associated with the enforcement of this chapter. Moneys collected under this chapter must be forwarded to the state treasurer to be deposited into…

Any communication by, or on behalf of, the manufacturer, distributor, or retailer of a nicotine product, which indicates that the product contains a nicotine analog, constitutes presumptive evidence that the product contains a nicotine analog. Source: SL 2026, ch 54 , § 3, eff. J…

A retailer shall secure a license under this chapter to sell a nicotine product in this state. A separate application and a separate license are required for each place of business of a retailer where a nicotine product is sold at retail. Each vending machine that sells a nicotin…

A retailer who sells a nicotine product in this state, without a license issued pursuant to this chapter, is subject to a fine of five hundred dollars, per day, imposed by the department, except as provided in § 10-50E-5 . Source: SL 2026, ch 54 , § 17, eff. Jan. 1, 2027. Effecti…

A license issued under § 10-50E-3 is valid through December thirty-first following the issuance of the license, unless the license is revoked sooner by the secretary pursuant to this chapter. A license is valid if a pending application to renew a license is in the possession of t…

A licensee may apply to the department for a renewal of the license within: (1) Sixty days prior to the expiration of the license; or (2) Three days after the expiration of the license. For retailers where at least fifty percent of the annual gross income in a year for the place …

The department shall deny an application made under § 10-50E-3 or 10-50E-6 if the applicant: (1) Provides any false information; (2) Is under the age of twenty-one years; (3) Is not current on the remittance of all applicable state and local taxes; or (4) Has been convicted of, o…

A vending machine retailer may place a vending machine within an establishment licensed pursuant to chapter 35-4 , or within a licensed gaming establishment as defined in § 42-7B-4 , if the vending machine is placed in an area of the establishment in which access is denied to per…

A licensee may not: (1) Ship, or cause to be shipped, a nicotine product to an individual to be consumed by the individual, except as otherwise provided in chapter 10-50C or under provisions of chapter 10-50D ; (2) Sell, or offer to sell, a nicotine product to a person under the …