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.

          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.