35-5-20.1. Reports required on shipments of beverages into state--Violation as misdemeanor.
Any person outside the state who sells or ships alcoholic beverages to a manufacturer or wholesaler within this state shall provide the secretary a report as the secretary may require, giving the name and address of the licensee or person making the purchase, the quantity and kind of alcoholic beverages sold, the manner of delivery and any other information prescribed in rule by the secretary. A violation of this section is a Class 1 misdemeanor.
Source: SDC 1939, §§5.0224, 5.0225, 5.0312; SL 1943, ch 12; SL 1945, ch 24; SL 1955, ch 6, §6; SDCL §§35-4-58, 35-4-68, 35-6-33; SL 1971, ch 211, §98; SL 1992, ch 158, §64; SL 2018, ch 213, §122.
Structure 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 35-5-20.1 - 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.