Chapter
ALCOHOL EXCISE TAX
- S.D. Codified Laws § 35-5-1— Beverages to which chapter applies
- S.D. Codified Laws § 35-5-2— Alcohol excise tax to be paid by manufacturers and wholesalers
- S.D. Codified Laws § 35-5-3— Amount of tax based on quantities--Diluted beverages
- S.D. Codified Laws § 35-5-3.1— 35-5-3.1. Repealed by SL 1987, ch 261, § 45
- S.D. Codified Laws § 35-5-3.2— 35-5-3.2, 35-5-3.3. Repealed by SL 2018, ch 224, §§ 12, 13
- S.D. Codified Laws § 35-5-4— 35-5-4. Repealed by SL 2018, ch 213, § 115
- S.D. Codified Laws § 35-5-5— 35-5-5. Repealed by SL 1971, ch 211, § 121
- S.D. Codified Laws § 35-5-6— Beverages exempt from tax
- S.D. Codified Laws § 35-5-6.1— Additional tax on wholesaler's purchases--Administration
- S.D. Codified Laws § 35-5-7— Bond required of licensees--Amount of bond--Deposit in lieu of bond
- S.D. Codified Laws § 35-5-7.1— Cancellation of bond by surety--Revocation of license
- S.D. Codified Laws § 35-5-8— 35-5-8, 35-5-9. Repealed by SL 1971, ch 211, § 121
- S.D. Codified Laws § 35-5-10— Monthly return and payment of tax based on quantity of beverages--Violation as misdemeanor
- S.D. Codified Laws § 35-5-11— 35-5-11, 35-5-12. Repealed by SL 2010, ch 180, §§ 54, 55
- S.D. Codified Laws § 35-5-13— 35-5-13. Repealed by SL 1971, ch 211, § 121
- S.D. Codified Laws § 35-5-14— 35-5-14. Repealed by SL 2010, ch 180, § 56
- S.D. Codified Laws § 35-5-15— 35-5-15 to 35-5-18. Repealed by SL 1971, ch 211, § 121
- S.D. Codified Laws § 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
- S.D. Codified Laws § 35-5-20— Records and reports required of licensees--Entry and examination on default--Violation as misdemeanor
- S.D. Codified Laws § 35-5-20.1— Reports required on shipments of beverages into state--Violation as misdemeanor
- S.D. Codified Laws § 35-5-20.2— 35-5-20.2. Repealed by SL 2018, ch 213, § 123
- S.D. Codified Laws § 35-5-21— 35-5-21. Repealed by SL 1992, ch 158, § 65
- S.D. Codified Laws § 35-5-21.1— 35-5-21.1. Repealed by SL 2010, ch 180, § 52
- S.D. Codified Laws § 35-5-21.2— 35-5-21.2. Repealed by SL 1983, ch 217, § 1
- S.D. Codified Laws § 35-5-21.3— 35-5-21.3. Repealed by SL 1987, ch 264, § 3
- S.D. Codified Laws § 35-5-22— Distribution to municipalities from alcoholic beverage fund
- S.D. Codified Laws § 35-5-22.1— Entities sharing in municipal distribution
- S.D. Codified Laws § 35-5-22.2— Distribution to counties from alcoholic beverage fund
- S.D. Codified Laws § 35-5-23— 35-5-23 to 35-5-24.1. Repealed by SL 1971, ch 211, § 121
- S.D. Codified Laws § 35-5-25— Payment to township or county of distribution for unincorporated town
- S.D. Codified Laws § 35-5-26— Population used as basis for distribution to unincorporated towns
- S.D. Codified Laws § 35-5-27— 35-5-27. Repealed by SL 1971, ch 211, § 121
- S.D. Codified Laws § 35-5-28— Fund balances transferred to general fund