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U.S. State Codes
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South-Dakota
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Title 35 - Alcoholic Beverages
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Chapter 05 - Alcohol Excise Tax
Chapter 05 - Alcohol Excise Tax
§ 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.
§ 35-5-3.1 Repealed.
§ 35-5-3.2 , 35-5-3.3. Repealed .
§ 35-5-4 Repealed.
§ 35-5-5 Repealed.
§ 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.
§ 35-5-8 , 35-5-9. Repealed.
§ 35-5-10 Monthly return and payment of tax based on quantity of beverages--Violation as misdemeanor.
§ 35-5-11 , 35-5-12. Repealed.
§ 35-5-13 Repealed.
§ 35-5-14 Repealed.
§ 35-5-15 to 35-5-18. Repealed.
§ 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.
§ 35-5-20 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 as misdemeanor.
§ 35-5-20.2 Repealed.
§ 35-5-21 Repealed.
§ 35-5-21.1 Repealed.
§ 35-5-21.2 Repealed.
§ 35-5-21.3 Repealed.
§ 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.
§ 35-5-23 to 35-5-24.1. Repealed.
§ 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.
§ 35-5-27 Repealed.
§ 35-5-28 Fund balances transferred to general fund.