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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:44:02:04

Wholesalers may receive replacements

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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64:44:02:04. Wholesalers may receive replacements. Any wholesaler who has cigarette packages which have become unfit for sale may receive replacements for tax stamped cigarette packages of the same brand, size, and number with the consent of the distributor from whom the cigarettes were purchased.

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  1. 64:30:02:05 · Repealed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  6. 64:32:02:04 · Repealed
  7. 64:32:02:05 · Repealed
  8. 64:32:02:06 · Repealed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  11. 64:32:02:09 · Repealed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  14. 64:32:02:12 · Repealed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  16. 64:32:02:14 · Repealed
  17. 64:32:02:15 · Repealed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  30. 64:47:02:03 · Repealed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