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20 chapters · 307 sections in this title.
SDCL § 35-5-1 Beverages to which chapter applies
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The provisions of this chapter apply to all alcoholic beverages. Source: SDC 1939, § 5.0201; SL 1971, ch 211 , § 77; SL 2018, ch 213 , § 111.
SDCL § 35-5-10 Monthly return and payment of tax based on quantity of beverages--Violation as misdemeanor
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Each licensee liable for the payment of the taxes levied under this chapter shall file with the secretary a return, on a form prescribed by the secretary, showing the kind and quantity of alcoholic beverages produced, received, and on hand, together with the names of the persons …
SDCL § 35-5-19 Interest and penalty for delinquency in filing return or payment of tax--Reduction of penalty for reasonable cause--Additional amount added for false return--Collection and enforcement
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Any person required to file returns or reports under this chapter, who fails to file a return or report or pay the tax when due is subject to interest and penalty at the rates set forth in § 10-59-6 . However, for a reasonable cause shown, the secretary may reduce or eliminate th…
SDCL § 35-5-2 Alcohol excise tax to be paid by manufacturers and wholesalers
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There is hereby levied an alcohol excise tax on all alcoholic beverages manufactured, purchased, received, or imported in this state. A manufacturer shall pay the alcohol excise tax on all alcoholic beverages manufactured and sold directly to a retailer or consumer. A wholesaler …
