S.D. Admin. R. 64:44:02:08

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

Section 64:44:02:08 - Credit memos to be applied against purchase price

A credit memo presented by a distributor in payment for tax stamps shall be applied against the purchase price.

S.D. Admin. R. 64:44:02:08

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.