South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:44:02:08 — Credit memos to be applied against purchase price

Pirnat, Marge
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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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64:44:02:08. Credit
memos to be applied against purchase price. A credit memo presented by a
distributor in payment for tax stamps shall be applied against the purchase
price.

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.

Source: official text