South Dakota
Title 35 · Chapter 35-5
33 entries
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35-5-1. Beverages to which chapter applies.
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35-5-2. Alcohol excise tax to be paid by manufacturers and wholesalers.
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35-5-3. Amount of tax based on quantities--Diluted beverages.
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35-5-3.1. 35-5-3.1. Repealed by SL 1987, ch 261, § 45.
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35-5-3.2. 35-5-3.2, 35-5-3.3. Repealed by SL 2018, ch 224, §§ 12, 13.
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35-5-4. 35-5-4. Repealed by SL 2018, ch 213, § 115.
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35-5-5. 35-5-5. Repealed by SL 1971, ch 211, § 121.
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35-5-6. Beverages exempt from tax.
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35-5-6.1. Additional tax on wholesaler's purchases--Administration.
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35-5-7. Bond required of licensees--Amount of bond--Deposit in lieu of bond.
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35-5-7.1. Cancellation of bond by surety--Revocation of license.
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35-5-8. 35-5-8, 35-5-9. Repealed by SL 1971, ch 211, § 121.
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35-5-10. Monthly return and payment of tax based on quantity of beverages--Violation as misdemeanor.
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35-5-11. 35-5-11, 35-5-12. Repealed by SL 2010, ch 180, §§ 54, 55.
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35-5-13. 35-5-13. Repealed by SL 1971, ch 211, § 121.
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35-5-14. 35-5-14. Repealed by SL 2010, ch 180, § 56.
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35-5-15. 35-5-15 to 35-5-18. Repealed by SL 1971, ch 211, § 121.
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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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35-5-20. Records and reports required of licensees--Entry and examination on default--Violation as misdemeanor.
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35-5-20.1. Reports required on shipments of beverages into state--Violation as misdemeanor.
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35-5-20.2. 35-5-20.2. Repealed by SL 2018, ch 213, § 123.
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35-5-21. 35-5-21. Repealed by SL 1992, ch 158, § 65.
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35-5-21.1. 35-5-21.1. Repealed by SL 2010, ch 180, § 52.
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35-5-21.2. 35-5-21.2. Repealed by SL 1983, ch 217, § 1.
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35-5-21.3. 35-5-21.3. Repealed by SL 1987, ch 264, § 3.
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35-5-22. Distribution to municipalities from alcoholic beverage fund.
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35-5-22.1. Entities sharing in municipal distribution.
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35-5-22.2. Distribution to counties from alcoholic beverage fund.
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35-5-23. 35-5-23 to 35-5-24.1. Repealed by SL 1971, ch 211, § 121.
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35-5-25. Payment to township or county of distribution for unincorporated town.
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35-5-26. Population used as basis for distribution to unincorporated towns.
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35-5-27. 35-5-27. Repealed by SL 1971, ch 211, § 121.
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35-5-28. Fund balances transferred to general fund.