South Dakota § 10-50C-9 - Cigar shipper quarterly returns.
Full text of South Dakota South Dakota Codified Laws § 10-50C-9 — Cigar shipper quarterly returns., with citation guidance and answers to common questions.
§ 10-50C-9. Cigar shipper quarterly returns.
A cigar shipper shall file a quarterly return with the department on or before the fifteenth day of the month following each quarterly period even if no business was transacted during the reporting period.
The return must include:
(1) The business name, address, and cigar shipper license number of the cigar shipper;
(2) The total wholesale purchase price, as defined in this chapter, or manufacturer's cost, as defined in this chapter, of cigars shipped to recipients in this state during the quarterly period;
(3) The name and address of shipment recipients in this state during the quarterly period;
(4) The name of any common carrier used to deliver each shipment; and
(5) The date, cigar brand, quantity, and wholesale purchase price, as defined in this chapter, or manufacturer's cost, as defined in this chapter, of each shipment, along with any taxes remitted by the purchaser during the quarterly period.
Source: SL 2021, ch 52, § 9, eff. Jan. 1, 2022.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-50C-9
What does South Dakota Codified Laws § 10-50C-9 cover?
Section 10-50C-9 ("Cigar shipper quarterly returns.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-50C-9?
A common citation format is "South Dakota Codified Laws § 10-50C-9" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-50C-9 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.