64:44:02:04.  Wholesalers may receive replacements. Any wholesaler who has cigarette packages which have become unfit for sale may receive replacements for tax stamped cigarette packages of the same brand, size, and number with the consent of the distributor from whom the cigarettes were purchased.

          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.