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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:44:02:06

Cash refunds

Official textsdlegislature.gov

Pirnat, Marge lrpr14296
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2012-06-21T15:14:00Z
2012-06-21T15:14:00Z
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64:44:02:06. Cash refunds. Any cash refund for unused cigarette excise tax stamps may only be made when the distributor discontinues business or if the secretary determines the distributor will not use the cigarette excise tax stamps within the next twelve months. No cash refund may be made until the secretary has had an opportunity to audit the records of the distributor and is satisfied that no further tax is due. Before the refund is issued all unused cigarette excise tax stamps must be returned to 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(2). Law Implemented: SDCL 10-50-20.1.

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  4. 64:32:02:04 · Repealed
  5. 64:32:02:05 · Repealed
  6. 64:32:02:06 · Repealed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  9. 64:32:02:09 · Repealed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  12. 64:32:02:12 · Repealed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  14. 64:32:02:14 · Repealed
  15. 64:32:02:15 · Repealed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  28. 64:47:02:03 · Repealed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