South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:44:01:04
Thirty-day credit
Official textsdlegislature.gov
No licensed distributor or wholesaler of cigarettes may, directly or indirectly or through a subsidiary or affiliate corporation or by any officer, director, stockholder, employee, or partner of a subsidiary or affiliate corporation, give or advance money or credit to a retailer; that is, no sale or delivery of cigarettes may be made to a retailer except on terms which require payment by the purchaser within 30 days. Every delivery of cigarettes shall be accompanied by an invoice of sale or a delivery slip giving the date of delivery of the cigarettes.
Source: view the official text
In this chapter (40 sections)
- 64:35:01:02 · Application
- 64:35:01:03 · Forms supplied by department
- 64:35:01:04 · Machines placed in service during license year
- 64:35:01:05 · Payment of fee
- 64:35:01:06 · Repealed
- 64:35:01:07 · Repealed
- 64:35:01:08 · Annual license not transferable or refundable
- 64:35:01:09 · Transfer of permit to new owner
- 64:41:01:01 · Repealed
- 64:41:01:02 · Operating property leased to private individuals
- 64:41:01:03 · Operating property leased for agricultural purposes
- 64:41:01:04 · Lease of operating property directly connected with…
- 64:41:01:05 · Property not contiguous to right-of-way
- 64:41:01:06 · Property leased for three or more years
- 64:41:01:07 · Annual statement required
- 64:41:01:08 · Annual statement shall include list of all nonoperating…
- 64:41:01:09 · Repealed
- 64:44:01:01 · Repealed
- 64:44:01:02 · Minimum price on cigarettes
- 64:44:01:03 · Repealed
- 64:44:01:04 · Thirty-day credit
- 64:44:01:05 · Determination of credit period
- 64:44:01:06 · Extension of credit period
- 64:44:01:07 · Basis for extending credit period
- 64:44:01:08 · Repealed
- 64:44:01:09 · Check as payment
- 64:44:01:10 · Bad checks
- 64:44:01:11 · Retail delinquency
- 64:44:01:12 · Granting of financial assistance to licensees
- 64:44:01:13 · Definition of retail establishment
- 64:44:01:14 · Deduction
- 64:47:01:01 · Definitions
- 64:47:01:02 · Year on which refunds are based
- 64:47:01:03 · Proper time period for filing claims
- 64:47:01:04 · Repealed
- 64:47:01:05 · Extension of filing time
- 64:47:01:06 · Cash public assistance as income
- 64:47:01:07 · Noncash public assistance exempt from income
- 64:47:01:08 · Room and board as income
- 64:47:01:09 · Exclusions from income