64:44:02:01.  Cigarette distributor tax stamp replacement credit. The secretary shall replace cigarette excise tax stamps which have been affixed by a licensed distributor to cigarette packages which are being returned to the manufacturer because the packages or the contents of the packages have become unfit for sale.

          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(1).

          Law Implemented: SDCL 10-50-20.1.