20 chapters · 307 sections in this title.
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…
SDCL § 35-12B-13 Tax payments
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A direct shipper shall pay the alcohol excise tax as prescribed pursuant to § 35-5-2 , according to the rates established in subdivisions 35-5-3(2), (3), and (4). Notwithstanding the filing and payment requirements prescribed in chapter 35-5 , a direct shipper shall include on th…
SDCL § 35-12B-14 Electronic submission of reports--Electronic tax payments
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All reports required pursuant to §§ 35-12B-11 and 35-12B-12 shall be submitted by electronic means to the department. All taxes required to be remitted pursuant to § 35-12B-13 shall be remitted by electronic transfer to the department. Source: SL 2015, ch 196 , § 15, eff. Jan. 1,…
SDCL § 35-12B-15 Sale and shipment of wine without direct shipper license prohibited--Action by department for violation--Civil penalty
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Any sale and shipment of wine directly to a person in this state from a winery that does not hold a current wine direct shipper license is prohibited. For the first offense, the department shall send a certified letter to any person who violates this section and order the person …