South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:44 - Cigarettes
Chapter 64:44:02 - Cigarette excise tax stamp credits
Section 64:44:02:04 - Wholesalers may receive replacements
Universal Citation: SD Admin Rules 64:44:02:04
Current through Register Vol. 51, page 43, September 23, 2024
Any wholesaler who has cigarette packages which have become unfit for sale may receive replacements for tax stamped cigarette packages of the same brand, size, and number with the consent of the distributor from whom the cigarettes were purchased.
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.
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