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.

Source: 1 SDR 44, effective December 6, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 38 SDR 214, effective June 21, 2012.

General Authority: SDCL 10-50-60(1).

Law Implemented: SDCL 10-50-20.1.