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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:44:02:05

Forms to be furnished department by distributors

Official textsdlegislature.gov

64:44:02:05. Forms to be furnished department by distributors. If the distributor returns the cigarette packages directly to the manufacturer, the distributor shall furnish the secretary with a certified copy of the manufacturer's credit and destruction memo along with the application for a tax stamp credit. If the cigarette packages and the stamps affixed to them are audited and destroyed by a representative of the department, a signed copy of the audit destruction report must be attached to the application for the tax stamp credit.

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. General Authority: SDCL 10-50-60. Law Implemented: SDCL 10-50-20.1.

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  5. 64:32:02:04 · Repealed
  6. 64:32:02:05 · Repealed
  7. 64:32:02:06 · Repealed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  10. 64:32:02:09 · Repealed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  13. 64:32:02:12 · Repealed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  15. 64:32:02:14 · Repealed
  16. 64:32:02:15 · Repealed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  29. 64:47:02:03 · Repealed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