Section 10-50-31 - Affixing of stamps by dealer.
10-50-31. Affixing of stamps by dealer. Each dealer upon opening any shipping package containing any unstamped taxable articles for purposes of sale or delivery to consumers, shall immediately affix the tax stamps required by this chapter.
Source: SL 1937, ch 243, § 11; SDC 1939, § 57.3911; SL 2007, ch 66, § 10.