South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:44 - Cigarettes
Chapter 64:44:02 - Cigarette excise tax stamp credits
Section 64:44:02:08 - Credit memos to be applied against purchase price

Universal Citation: SD Admin Rules 64:44:02:08
Current through Register Vol. 51, page 43, September 23, 2024

A credit memo presented by a distributor in payment for tax stamps shall be applied against the purchase price.

General Authority: SDCL 10-50-60(2).

Law Implemented: SDCL 10-50-20.1.

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