South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:44:02:01 — Cigarette distributor tax stamp replacement credit
Pirnat, Marge
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2012-06-21T15:14:00Z
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64:44:02:01. Cigarette
distributor tax stamp replacement credit. The secretary shall replace
cigarette excise tax stamps which have been affixed by a licensed distributor
to cigarette packages which are being returned to the manufacturer because the
packages or the contents of the packages have become unfit for sale.
Source: official text