There is a newer version of the South Dakota Codified Laws
2006 South Dakota Code - 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- 35-5-3.1 — Repealed.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- 35-5-5 — Repealed.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- 35-5-8 — Repealed.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- 35-5-13 — Repealed.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- 35-5-15 — Repealed.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- 35-5-21 — Repealed.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- 35-5-21.2 — Repealed.
- 35-5-21.3 — Repealed.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- 35-5-23 — Repealed.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- 35-5-27 — Repealed.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.
Disclaimer: These codes may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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