35-12B-14. Electronic submission of reports--Electronic tax payments.
All reports required pursuant to §§35-12B-11 and 35-12B-12 shall be submitted by electronic means to the department. All taxes required to be remitted pursuant to §35-12B-13 shall be remitted by electronic transfer to the department.
Source: SL 2015, ch 196, §15, eff. Jan. 1, 2016.
Structure South Dakota Codified Laws
Title 35 - Alcoholic Beverages
Chapter 12B - Direct Shipments Of Wine
Section 35-12B-1 - Definitions.
Section 35-12B-2 - Wine direct shipper license requirements.
Section 35-12B-3 - Wine carrier license requirements.
Section 35-12B-4 - Duration of wine direct shipper license and wine carrier license.
Section 35-12B-5 - Sale and shipment of wine registered for direct shipment--Requirements.
Section 35-12B-6 - Package labeling requirements--Penalty for violations.
Section 35-12B-7 - Delivery of shipment by wine carrier--Requirements--Penalty for violation.
Section 35-12B-8 - Limit on amount of wine received--Resale prohibited--Violation as misdemeanor.
Section 35-12B-9 - Shipment in accordance with federal permit--Violation as misdemeanor.
Section 35-12B-10 - State jurisdiction--Audit of records.
Section 35-12B-11 - Direct shipper quarterly reports.
Section 35-12B-12 - Wine carrier quarterly reports.
Section 35-12B-13 - Tax payments.
Section 35-12B-14 - Electronic submission of reports--Electronic tax payments.
Section 35-12B-16 - Promulgation of rules.
Section 35-12B-17 - Internet website list of wine labels registered for sale and shipment.