S.D. Admin. R. 64:44:02:09

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

Section 64:44:02:09 - Credit memo application forms furnished by secretary

Application forms for cigarette excise tax stamp credits and authorized credit memos required for the credit memo process shall be provided by the secretary.

S.D. Admin. R. 64:44:02:09

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.