ARSD 64:75:05:09
64 : 75 : 05 : 09 . Computation of volume for alcohol excise tax. For purposes of the alcohol excise tax, the computation of volume shall be rounded to the nearest hundredth decimal place.
Source: 45 SDR 83, effective December 18, 2018.
General Authority: SDCL 35-10-1(10).
Law Implemented: SDCL 35-10-1(10) .