64:44:02:05Forms to be furnished department by
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
distributors. If the distributor returns the cigarette packages directly to the manufacturer, the distributor shall furnish the secretary with a certified copy of the manufacturer's credit and destruction memo along with the application for a tax stamp credit. If the cigarette packages and the stamps affixed to them are audited and destroyed by a representative of the department, a signed copy of the audit destruction report must be attached to the application for the tax stamp credit.
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.