South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:44 - Cigarettes
Chapter 64:44:02 - Cigarette excise tax stamp credits
Section 64:44:02:06 - Cash refunds
Universal Citation: SD Admin Rules 64:44:02:06
Current through Register Vol. 51, page 43, September 23, 2024
Any cash refund for unused cigarette excise tax stamps may only be made when the distributor discontinues business or if the secretary determines the distributor will not use the cigarette excise tax stamps within the next twelve months. No cash refund may be made until the secretary has had an opportunity to audit the records of the distributor and is satisfied that no further tax is due. Before the refund is issued all unused cigarette excise tax stamps must be returned to the department.
General Authority: SDCL 10-50-60(2).
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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