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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:44:02:09

Credit memo application forms furnished by secretary

Official textsdlegislature.gov

Pirnat, Marge lrpr14296
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2012-06-21T15:14:00Z
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64:44:02:09. Credit memo application forms furnished by secretary. Application forms for cigarette excise tax stamp credits and authorized credit memos required for the credit memo process shall be provided by the secretary.

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  1. 64:32:02:04 · Repealed
  2. 64:32:02:05 · Repealed
  3. 64:32:02:06 · Repealed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  6. 64:32:02:09 · Repealed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  9. 64:32:02:12 · Repealed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  11. 64:32:02:14 · Repealed
  12. 64:32:02:15 · Repealed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  25. 64:47:02:03 · Repealed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