South Dakota 05 — Occupational Tax
- 35-5-1 — Beverages to which chapter applies.
- 35-5-2 — Tax levied on manufacturers and wholesalers.
- 35-5-3 — Amount of tax based on quantities--Diluted beverages.
- 35-5-3.1 — Repealed.
- 35-5-3.2 — Tax for malt beverage manufacturers selling to public for consumption onlicensed premises.
- 35-5-3.3 — Issuance of malt beverage package dealer's license to manufacture--Taximposed.
- 35-5-4 — Computation on fractions of gallon.
- 35-5-5 — Repealed.
- 35-5-6 — Beverages exempt from occupational tax.
- 35-5-6.1 — Additional tax on wholesaler's purchases--Administration--Disposition ofproceeds.
- 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- 35-5-8 — Repealed.
- 35-5-10 — Monthly return and payment of tax based on quantity of beverages--Violationas misdemeanor.
- 35-5-11 — Tax stamps affixed to packages.
- 35-5-12 — Design and manufacture of tax stamps.
- 35-5-13 — Repealed.
- 35-5-14 — Counterfeiting or possession of counterfeit stamps as forgery.
- 35-5-15 — Repealed.
- 35-5-19 — Additional tax assessed as penalty on delinquency in payment of tax--Reduction or elimination for reasonable cause--Interest on tax not paid ondue date--Additional amount added for false return--Collection andenforcement of tax, penalty and interest--Application of amounts collected.
- 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.
- 35-5-20.2 — Revocation or suspension of licenses and permits on failure to reportshipments--Notice to licensees not to purchase from offender.
- 35-5-21 — Repealed.
- 35-5-21.1 — Deposit and crediting of license and transfer fees and taxes.
- 35-5-21.2 — Repealed.
- 35-5-21.3 — Repealed.
- 35-5-22 — Municipal distribution from alcoholic beverage fund--Deposit in generalfund.
- 35-5-22.1 — Entities sharing in municipal distribution.
- 35-5-23 — Repealed.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- 35-5-27 — Repealed.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.