S.D. Codified Laws § 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.