ARSD § 64:44:02:03 — Damaged and unfit cigarette packages

Pirnat, Marge
lrpr14296
2
1
2012-06-21T15:14:00Z
2012-06-21T15:14:00Z
1
149
854
State of South Dakota
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2
1001
10.6870
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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.