Statutes, codes, and regulations
South Dakota Administrative Rules
Title 64 - REVENUEArticle 64:44 - Cigarettes
Chapter 64:44:02 - Cigarette excise tax stamp credits
Section 64:44:02:07 - Application of cigarette tax stamp credit memos

S.D. Admin. R. 64:44:02:07

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Current through Register Vol. 51, page 67, December 16, 2024
Section 64:44:02:07 - Application of cigarette tax stamp credit memos

Distributors granted cigarette excise tax stamp credit shall be issued a credit memo by the department stating the amount of credit authorized for the application claim. The distributor, upon receipt of the authorized credit memo, shall present the credit memo at the next request for tax stamps to the property and special taxes division of the department. The secretary shall include the total authorized credit memo amount when computing the charges for the purchase of cigarette excise tax stamps by the distributor.

S.D. Admin. R. 64:44:02:07

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(2).

Law Implemented: SDCL 10-50-20.1.