<html> <head> <title>Rule 64:44:02:05 Forms to be furnished department by distributors.</title> <META NAME="Keywords" Content="Administrative Rules 64:44:02:05"> <META NAME="Description" Content="Administrative Rules 64:44:02:05 Forms to be furnished department by distributors."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>64:44:02:05.&nbsp;&nbsp;Forms to be furnished department by distributors.</b> 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.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 1 SDR 44, effective December 6, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-50-60">10-50-60.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-50-20.1">10-50-20.1.</A></p> </div> </body> </html>