There is a newer version of the South Dakota Codified Laws
2016 South Dakota Codified Laws
Title 35 - ALCOHOLIC BEVERAGES
Chapter 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- § 35-5-3.1 Repealed.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 on licensed premises.
- § 35-5-3.3 Issuance of malt beverage package dealer's license to manufacture--Tax imposed.
- § 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- § 35-5-5 Repealed.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 of proceeds.
- § 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 Repealed.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 Repealed.
- § 35-5-13 Repealed.
- § 35-5-14 Repealed.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 Repealed.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 Additional tax assessed as penalty on delinquency in payment of tax--Reduction or elimination for reasonable cause--Interest on tax not paid on due date--Additional amount added for false return--Collection and enforcement 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 as misdemeanor.
- § 35-5-20.2 Revocation or suspension of licenses and permits on failure to report shipments--Notice to licensees not to purchase from offender.
- § 35-5-21 Repealed.
- § 35-5-21.1 Repealed.
- § 35-5-21.2 Repealed.
- § 35-5-21.3 Repealed.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 Repealed.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- § 35-5-27 Repealed.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.
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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