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20 chapters · 307 sections in this title.
SDCL § 35-12B-1 Definitions
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Terms used in this chapter mean: (1) "Common carrier," a carrier which holds itself out to the general public as engaged in the business of transporting goods for a fee; (2) "Department," the South Dakota Department of Revenue; (3) "Direct shipper," a winery that has obtained a w…
SDCL § 35-12B-10 State jurisdiction--Audit of records
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A direct shipper is deemed to have consented to the jurisdiction of the department and the courts of the State of South Dakota with respect to the enforcement of the provisions of this chapter. The direct shipper shall allow the department to perform an audit of the direct shippe…
SDCL § 35-12B-11 Direct shipper quarterly reports
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A direct shipper shall file quarterly reports with the department on or before the fifteenth day of the month following each quarterly period. The required quarterly report shall be filed even if no business was transacted in this state during the reporting period. The report sha…
SDCL § 35-12B-12 Wine carrier quarterly reports
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A wine carrier shall file quarterly reports with the department on or before the fifteenth day of the month following each quarterly period. The required quarterly report shall be filed even if no business was transacted in this state during the reporting period. The report shall…
