South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:44 - Cigarettes
Chapter 64:44:02 - Cigarette excise tax stamp credits
- Section 64:44:02:01 - Cigarette distributor tax stamp replacement credit
- Section 64:44:02:02 - Application for replacement credit
- Section 64:44:02:03 - Damaged and unfit cigarette packages
- Section 64:44:02:04 - Wholesalers may receive replacements
- Section 64:44:02:05 - Forms to be furnished department by distributors
- Section 64:44:02:06 - Cash refunds
- Section 64:44:02:07 - Application of cigarette tax stamp credit memos
- Section 64:44:02:08 - Credit memos to be applied against purchase price
- Section 64:44:02:09 - Credit memo application forms furnished by secretary
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