ARSD § 64:44:02:05 — Forms to be furnished department by distributors

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.