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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:44:02:03

Damaged and unfit cigarette packages

Official textsdlegislature.gov

Pirnat, Marge lrpr14296
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2012-06-21T15:14:00Z
2012-06-21T15:14:00Z
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State of South Dakota
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64:44:02:03. Damaged and unfit cigarette packages. Cigarette packages which are unfit for sale and which are unreturnable to the manufacturer shall be inspected by an agent of the secretary, who may authorize the destruction of both the contents of the package and the stamps affixed to the package.
Destruction shall take place in the agent's presence. The agent shall sign and issue an audit destruction report setting forth the type, number, and denomination of the tax stamps, the size and number of packages of cigarettes destroyed, and the facts of destruction. A copy of the audit destruction report shall be furnished to the distributor, and the original shall be filed with the director of the property and special taxes division of the department.

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  2. 64:30:02:05 · Repealed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  7. 64:32:02:04 · Repealed
  8. 64:32:02:05 · Repealed
  9. 64:32:02:06 · Repealed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  12. 64:32:02:09 · Repealed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  15. 64:32:02:12 · Repealed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  17. 64:32:02:14 · Repealed
  18. 64:32:02:15 · Repealed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