S.D. Admin. R. 64:44:02:05

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

Section 64:44:02:05 - Forms to be furnished department by distributors

If the distributor returns the cigarette packages directly to the manufacturer, the distributor shall furnish the secretary with a certified copy of the manufacturer's credit and destruction memo along with the application for a tax stamp credit. If the cigarette packages and the stamps affixed to them are audited and destroyed by a representative of the department, a signed copy of the audit destruction report must be attached to the application for the tax stamp credit.

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

General Authority: SDCL 10-50-60.

Law Implemented: SDCL 10-50-20.1.