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S.D. Codified Laws ch. 35-5 – Alcohol Excise Tax | Midpage
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South Dakota Codified Laws
Title 35
Chapter 35-5
S.D. Codified Laws ch. 35-5
Alcohol Excise Tax
35-5-1
Beverages to which chapter applies.
35-5-2
Alcohol excise tax to be paid by manufacturers and wholesalers.
35-5-3
Amount of tax based on quantities--Diluted beverages.
35-5-3.2
35-5-3.2, 35-5-3.3. Repealed by SL 2018, ch 224, §§ 12, 13.
35-5-6
Beverages exempt from tax.
35-5-6.1
Additional tax on wholesaler's purchases--Administration.
35-5-7
Bond required of licensees--Amount of bond--Deposit in lieu of bond.
35-5-7.1
Cancellation of bond by surety--Revocation of license.
35-5-8
35-5-8, 35-5-9. Repealed by SL 1971, ch 211, § 121.
35-5-10
Monthly return and payment of tax based on quantity of beverages--Violation as misdemeanor.
35-5-11
35-5-11, 35-5-12. Repealed by SL 2010, ch 180, §§ 54, 55.
35-5-15
35-5-15 to 35-5-18. Repealed by SL 1971, ch 211, § 121.
35-5-19
Interest and penalty for delinquency in filing return or payment of tax--Reduction of penalty for reasonable cause--Additional amount added for false return--Collection and enforcement.
35-5-20
Records and reports required of licensees--Entry and examination on default--Violation as misdemeanor.
35-5-20.1
Reports required on shipments of beverages into state--Violation as misdemeanor.
35-5-22
Distribution to municipalities from alcoholic beverage fund.
35-5-22.1
Entities sharing in municipal distribution.
35-5-22.2
Distribution to counties from alcoholic beverage fund.
35-5-23
35-5-23 to 35-5-24.1. Repealed by SL 1971, ch 211, § 121.
35-5-25
Payment to township or county of distribution for unincorporated town.
35-5-26
Population used as basis for distribution to unincorporated towns.
35-5-28
Fund balances transferred to general fund.