Statutes, codes, and regulations
South Dakota Administrative Rules
Title 64 - REVENUEArticle 64:44 - Cigarettes
Chapter 64:44:02 - Cigarette excise tax stamp credits
Section 64:44:02:04 - Wholesalers may receive replacements

S.D. Admin. R. 64:44:02:04

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Current through Register Vol. 51, page 67, December 16, 2024
Section 64:44:02:04 - Wholesalers may receive replacements

Any wholesaler who has cigarette packages which have become unfit for sale may receive replacements for tax stamped cigarette packages of the same brand, size, and number with the consent of the distributor from whom the cigarettes were purchased.

S.D. Admin. R. 64:44:02:04

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.