Statutes > South Dakota Statutes > Title 4 - PUBLIC FISCAL ADMINISTRATION > Chapter 03 - Revenues and Receipts > Section 4-3-26 - Destruction of unusable revenue stamps.

Section 4-3-26 - Destruction of unusable revenue stamps.

4-3-26. Destruction of unusable revenue stamps. 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.