South Dakota Codified Laws
Chapter 05 - Alcohol Excise Tax
Section 35-5-1 - Beverages to which chapter applies.

35-5-1. Beverages to which chapter applies.
The provisions of this chapter apply to all alcoholic beverages.

Source: SDC 1939, §5.0201; SL 1971, ch 211, §77; SL 2018, ch 213, §111.

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Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 35 - Alcoholic Beverages

Chapter 05 - Alcohol Excise Tax

Section 35-5-1 - Beverages to which chapter applies.

Section 35-5-2 - Alcohol excise tax to be paid by manufacturers and wholesalers.

Section 35-5-3 - Amount of tax based on quantities--Diluted beverages.

Section 35-5-6 - Beverages exempt from tax.

Section 35-5-6.1 - Additional tax on wholesaler's purchases--Administration.

Section 35-5-7 - Bond required of licensees--Amount of bond--Deposit in lieu of bond.

Section 35-5-7.1 - Cancellation of bond by surety--Revocation of license.

Section 35-5-10 - Monthly return and payment of tax based on quantity of beverages--Violation as misdemeanor.

Section 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.

Section 35-5-20 - Records and reports required of licensees--Entry and examination on default--Violation as misdemeanor.

Section 35-5-20.1 - Reports required on shipments of beverages into state--Violation as misdemeanor.

Section 35-5-22 - Distribution to municipalities from alcoholic beverage fund.

Section 35-5-22.1 - Entities sharing in municipal distribution.

Section 35-5-22.2 - Distribution to counties from alcoholic beverage fund.

Section 35-5-25 - Payment to township or county of distribution for unincorporated town.

Section 35-5-26 - Population used as basis for distribution to unincorporated towns.