South Dakota Codified Laws
Chapter 05 - Alcohol Excise Tax
Section 35-5-26 - Population used as basis for distribution to unincorporated towns.

35-5-26. Population used as basis for distribution to unincorporated towns.
The population of any unincorporated town in an organized or unorganized township shall include the entire population of the organized or unorganized township. The population of the unincorporated town in an unorganized township shall be furnished to the secretary by the county auditor of the county in which the unincorporated town is located.

Source: SDC 1939, §5.0241 as added by SL 1963, ch 18; SL 1971, ch 211, §96; SL 1985, ch 33, §33; SL 2010, ch 180, §53.

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.