ARSD 64:44:02 – Cigarette Excise Tax Stamp Credits | Midpage

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Administrative Rules of South Dakota

Chapter 64:44:02

ARSD 64:44:02

Cigarette Excise Tax Stamp Credits

64:44:02:01Cigarette distributor tax stamp replacement credit.64:44:02:02Application for replacement credit.64:44:02:03Damaged and unfit cigarette packages.64:44:02:04Wholesalers may receive replacements.64:44:02:05Forms to be furnished department by distributors.64:44:02:06Cash refunds.64:44:02:07Application of cigarette tax stamp credit memos.64:44:02:08Credit memos to be applied against purchase price.64:44:02:09Credit memo application forms furnished by secretary.