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South Dakota Codified Laws

Chapter 35-5

S.D. Codified Laws ch. 35-5

Alcohol Excise Tax

35-5-1Beverages to which chapter applies.35-5-2Alcohol excise tax to be paid by manufacturers and wholesalers.35-5-3Amount of tax based on quantities--Diluted beverages.35-5-3.1RepealedRepealed 35-5-3.235-5-3.2, 35-5-3.3. Repealed by SL 2018, ch 224, §§ 12, 13.35-5-4RepealedRepealed 35-5-5RepealedRepealed 35-5-6Beverages exempt from tax.35-5-6.1Additional tax on wholesaler's purchases--Administration.35-5-7Bond required of licensees--Amount of bond--Deposit in lieu of bond.35-5-7.1Cancellation of bond by surety--Revocation of license.35-5-835-5-8, 35-5-9. Repealed by SL 1971, ch 211, § 121.35-5-10Monthly return and payment of tax based on quantity of beverages--Violation as misdemeanor.35-5-1135-5-11, 35-5-12. Repealed by SL 2010, ch 180, §§ 54, 55.35-5-13RepealedRepealed 35-5-14RepealedRepealed 35-5-1535-5-15 to 35-5-18. Repealed by SL 1971, ch 211, § 121.35-5-19Interest and penalty for delinquency in filing return or payment of tax--Reduction of penalty for reasonable cause--Additional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.35-5-20Records and reports required of licensees--Entry and examination on default--Violation as misdemeanor.35-5-20.1Reports required on shipments of beverages into state--Violation as misdemeanor.35-5-20.2RepealedRepealed 35-5-21RepealedRepealed 35-5-21.1RepealedRepealed 35-5-21.2RepealedRepealed 35-5-21.3RepealedRepealed 35-5-22Distribution to municipalities from alcoholic beverage fund.35-5-22.1Entities sharing in municipal distribution.35-5-22.2Distribution to counties from alcoholic beverage fund.35-5-2335-5-23 to 35-5-24.1. Repealed by SL 1971, ch 211, § 121.35-5-25Payment to township or county of distribution for unincorporated town.35-5-26Population used as basis for distribution to unincorporated towns.35-5-27RepealedRepealed 35-5-28Fund balances transferred to general fund.