Alcohol Excise Tax

  1. Law
  2. South Dakota Codified Laws
  3. Alcoholic Beverages
  4. Alcohol Excise Tax

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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
35-5-3.1

Repealed.

Section
35-5-3.2

35-5-3.3. Repealed .

Section
35-5-4

Repealed.

Section
35-5-5

Repealed.

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
35-5-8

35-5-9. Repealed.

Section
35-5-10

Monthly return and payment of tax based on quantity of beverages--Violation as misdemeanor.

Section
35-5-11

35-5-12. Repealed.

Section
35-5-13

Repealed.

Section
35-5-14

Repealed.

Sections
35-5-15 - to 35-5-18

Repealed.

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
35-5-20.2

Repealed.

Section
35-5-21

Repealed.

Section
35-5-21.1

Repealed.

Section
35-5-21.2

Repealed.

Section
35-5-21.3

Repealed.

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.

Sections
35-5-23 - to 35-5-24

1. Repealed.

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.

Section
35-5-27

Repealed.

Section
35-5-28

Fund balances transferred to general fund.