§ 35-5-1 Beverages to which chapter applies
§ 35-5-2 Alcohol excise tax to be paid by manufacturers and wholesalers
§ 35-5-3 Amount of tax based on quantities–Diluted beverages
§ 35-5-6 Beverages exempt from tax
§ 35-5-6.1 Additional tax on wholesaler’s purchases–Administration
§ 35-5-7 Bond required of licensees–Amount of bond–Deposit in lieu of bond
§ 35-5-7.1 Cancellation of bond by surety–Revocation of license
§ 35-5-10 Monthly return and payment of tax based on quantity of beverages–Violationas misdemeanor
§ 35-5-19 Interest and penalty for delinquency in filing return or payment oftax–Reduction of penalty for reasonable cause–Additional amount added forfalse return–Collection and enforceme
§ 35-5-20 Records and reports required of licensees–Entry and examination on default–Violation as misdemeanor
§ 35-5-20.1 Reports required on shipments of beverages into state–Violation asmisdemeanor
§ 35-5-22 Distribution to municipalities from alcoholic beverage fund
§ 35-5-22.1 Entities sharing in municipal distribution
§ 35-5-22.2 Distribution to counties from alcoholic beverage fund
§ 35-5-25 Payment to township or county of distribution for unincorporated town
§ 35-5-26 Population used as basis for distribution to unincorporated towns
§ 35-5-28 Fund balances transferred to general fund
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Terms Used In South Dakota Codified Laws > Title 35 > Chapter 5 - Alcohol Excise Tax

  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
  • written: include typewriting and typewritten, printing and printed, except in the case of signatures, and where the words are used by way of contrast to typewriting and printing. See South Dakota Codified Laws 2-14-2