South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:44 - Cigarettes
Chapter 64:44:02 - Cigarette excise tax stamp credits
Section 64:44:02:02 - Application for replacement credit
Universal Citation: SD Admin Rules 64:44:02:02
Current through Register Vol. 51, page 43, September 23, 2024
A distributor may file an application for replacement credit for the tax stamps by stating the brands, number of packages per size, the stamp denominations, and the number of each type of stamp affixed to the packages returned to the manufacturer.
General Authority: SDCL 10-50-60(1).
Law Implemented: SDCL 10-50-20.1.
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