South Dakota Codified Laws
Title 35 - Alcoholic Beverages
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...

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

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

Section 35-5-6 - Beverages exempt from tax. - 35-5-6. Beverages exempt from tax. The following alcoholic beverages sold...

Section 35-5-6.1 - Additional tax on wholesaler's purchases--Administration. - 35-5-6.1. Additional tax on wholesaler's purchases--Administration. In addition to the...

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

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

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

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. - 35-5-19. Interest and penalty for delinquency in filing return or...

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

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

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

Section 35-5-22.1 - Entities sharing in municipal distribution. - 35-5-22.1. Entities sharing in municipal distribution. For the purposes of...

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

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

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....