South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:44:02:09 — Credit memo application forms furnished by secretary

Pirnat, Marge
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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.

Source: official text