§ 64:44:02:09

ARSD 64:44:02:09

Credit memo application forms furnished by secretary.

Effective Jun 21, 201238 SDR 214Source: 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(2). | Law Implemented: SDCL 10-50-20.1.

Application forms for cigarette excise tax stamp credits and authorized credit memos required for the credit memo process shall be provided by the secretary.

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(2).

Law Implemented: SDCL 10-50-20.1.