S.D. Admin. R. 64:44:02:01

Current through Register Vol. 51, page 67, December 16, 2024

Section 64:44:02:01 - Cigarette distributor tax stamp replacement credit

The secretary shall replace cigarette excise tax stamps which have been affixed by a licensed distributor to cigarette packages which are being returned to the manufacturer because the packages or the contents of the packages have become unfit for sale.

S.D. Admin. R. 64:44:02:01

1 SDR 44, effective 12/6/1974; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995; 38 SDR 214, effective 6/21/2012.

General Authority: SDCL 10-50-60(1).

Law Implemented: SDCL 10-50-20.1.