There is a newer version of the South Dakota Codified Laws
2015 South Dakota Codified Laws
Title 35 - ALCOHOLIC BEVERAGES
Chapter 05 - Occupational Tax
§ 35-5-4 Computation on fractions of gallon.
SD Codified L § 35-5-4 (2015) What's This?
35-5-4. Computation on fractions of gallon.
In computing the occupational tax on any package of alcoholic beverages, other than malt beverages, a proportionate tax at a like rate on all fractional parts of a gallon less than one-sixteenth shall be taxed at the same rate as for one-sixteenth of a gallon.
Source: SDC 1939, § 5.0238 (1); SL 1963, ch 17; SL 1971, ch 211, § 80; SL 1987, ch 261, § 46.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
