35-5-25. Payment to township or county of distribution for unincorporated town.
In the case of an unincorporated town within an organized township, reversion of its share of the fund under §35-5-22 shall be made to the treasurer of such township who shall deposit the amount so received in the township general fund. In the case of such an unincorporated town within an unorganized township, reversion of its share of such fund shall be so made to the county treasurer of the county wherein such unincorporated town is located who shall deposit the amount so received in the county general fund.
Source: SDC 1939, §5.0241 as added by SL 1941, ch 9; SL 1945, ch 25; SL 1951, ch 8; SL 1957, ch 7; omitted SL 1961, ch 17; reenacted SL 1963, ch 18; SL 1971, ch 211, §95.
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.