South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:44:02:02 — Application for replacement credit
Pirnat, Marge
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64:44:02:02. Application
for replacement credit. 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: official text