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.

          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.