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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:44:02:02

Application for replacement credit

Official textsdlegislature.gov

Pirnat, Marge lrpr14296
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2012-06-21T15:14:00Z
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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.

Last amended: 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.

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In this chapter (40 sections)
  1. 64:30:02:03 · Interstate transfers and retitling
  2. 64:30:02:04 · Application for VIN assignment
  3. 64:30:02:05 · Repealed
  4. 64:30:02:06 · Definition of year on cars, pickups, trucks, and vans
  5. 64:32:02:01 · Definitions
  6. 64:32:02:02 · Definition of "interstate movement."
  7. 64:32:02:03 · Definition of "intrastate movement."
  8. 64:32:02:04 · Repealed
  9. 64:32:02:05 · Repealed
  10. 64:32:02:06 · Repealed
  11. 64:32:02:07 · Agreement does not apply to motor fuel tax laws
  12. 64:32:02:08 · Size and weight laws exempt from agreement
  13. 64:32:02:09 · Repealed
  14. 64:32:02:10 · Loss of reciprocity by overweight vehicle
  15. 64:32:02:11 · Rights retained by jurisdictions
  16. 64:32:02:12 · Repealed
  17. 64:32:02:13 · Termination upon 30 days' notice
  18. 64:32:02:14 · Repealed
  19. 64:32:02:15 · Repealed
  20. 64:44:02:01 · Cigarette distributor tax stamp replacement credit
  21. 64:44:02:02 · Application for replacement credit
  22. 64:44:02:03 · Damaged and unfit cigarette packages
  23. 64:44:02:04 · Wholesalers may receive replacements
  24. 64:44:02:05 · Forms to be furnished department by distributors
  25. 64:44:02:06 · Cash refunds
  26. 64:44:02:07 · Application of cigarette tax stamp credit memos
  27. 64:44:02:08 · Credit memos to be applied against purchase price
  28. 64:44:02:09 · Credit memo application forms furnished by secretary
  29. 64:47:02:00 · Definitions
  30. 64:47:02:01 · Year on which refunds are based
  31. 64:47:02:02 · Proper time period for filing claims
  32. 64:47:02:03 · Repealed
  33. 64:47:02:04 · Extension of time for filing
  34. 64:47:02:05 · Head of household -- Claimant -- Qualifications
  35. 64:47:02:06 · Cash public assistance as income
  36. 64:47:02:07 · Noncash public assistance exempt from income
  37. 64:47:02:08 · Room and board as income
  38. 64:47:02:09 · Exclusions from income
  39. 64:47:02:10 · Proof of age
  40. 64:47:02:11 · Persons who must be included in a household
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