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
Universal Citation: SD Admin Rules 64:44:02:01
Current through Register Vol. 51, page 43, September 23, 2024
The secretary shall replace cigarette excise tax stamps which have been affixed by a licensed distributor to cigarette packages which are being returned to the manufacturer because the packages or the contents of the packages have become unfit for sale.
General Authority: SDCL 10-50-60(1).
Law Implemented: SDCL 10-50-20.1.
Disclaimer: These regulations may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
