64:44:02:03.  Damaged and unfit cigarette packages. Cigarette packages which are unfit for sale and which are unreturnable to the manufacturer shall be inspected by an agent of the secretary, who may authorize the destruction of both the contents of the package and the stamps affixed to the package. Destruction shall take place in the agent's presence. The agent shall sign and issue an audit destruction report setting forth the type, number, and denomination of the tax stamps, the size and number of packages of cigarettes destroyed, and the facts of destruction. A copy of the audit destruction report shall be furnished to the distributor, and the original shall be filed with the director of the property and special taxes division of the department.

          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.