ARSD § 64:44:02:06 — Cash refunds

Pirnat, Marge
lrpr14296
2
0
2012-06-21T15:14:00Z
2012-06-21T15:14:00Z
1
114
654
State of South Dakota
5
1
767
10.6870
1024x768
Print
Clean
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.