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

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

Section 64:44:02:02 - Application for replacement credit

A distributor may file an application for replacement credit for the tax stamps by stating the brands, number of packages per size, the stamp denominations, and the number of each type of stamp affixed to the packages returned to the manufacturer.

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

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.