Home/South Dakota/Statutes/Title 35: ALCOHOLIC BEVERAGES/Ch. 35-12A: DIRECT SHIPMENTS OF WINE/§ 35-12B-14
South Dakota Statutes

§ 35-12B-14 — Electronic submission of reports--Electronic tax payments.

South Dakota § 35-12B-14
JurisdictionSouth Dakota
Title 35ALCOHOLIC BEVERAGES
Ch. 35-12ADIRECT SHIPMENTS OF WINE

This text of South Dakota § 35-12B-14 (Electronic submission of reports--Electronic tax payments.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.D. Codified Laws § 35-12B-14 (2026).

Text

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.

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Legislative History

SL 2015, ch 196, § 15, eff. Jan. 1, 2016.

Nearby Sections

15
§ 35-1-1
Definition of terms.
§ 35-1-1.1
Licensee includes municipal operating agreement holder--Number of agreements limited.
§ 35-1-10
Repealed
§ 35-1-12
Kegs of malt beverage--Retail sale--Records.
§ 35-1-13
Sale, purchase, possession, or use of alcohol without liquid device prohibited--Exceptions--Violation as misdemeanor.
§ 35-1-14
Production and storage of alcoholic beverages--Postsecondary institutions--Purposes--Exemptions--Prohibitions.
§ 35-1-2
Secretary of revenue to administer title--Employment of personnel--Equipment and supplies.
§ 35-1-3
Certain revenue department employees prohibited from engaging in alcoholic beverage business.
§ 35-1-4
Traffic in alcoholic beverages prohibited except as authorized by title.
§ 35-1-4.1
Dispenser permitted to transport or store alcoholic beverage.
§ 35-1-5
Unlicensed business prohibited--Violation as misdemeanor.
§ 35-1-5.1
Bottle clubs prohibited.
§ 35-1-5.2
Repealed
§ 35-1-5.3
Consumption of distilled spirits in public place as misdemeanor--Exceptions.
§ 35-1-5.4
Certain uses exempt from tax--Manufacture and storage in public place or place of business--Consumption at place of business.
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Bluebook (online)
South Dakota § 35-12B-14, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/35-12B-14.