South Dakota Statutes
§ 35-16-4 — Excise tax.
There is hereby levied on all alcoholic beverages produced by any person licensed pursuant to this chapter an excise tax at the same rates and collected and administered in the same manner as the taxes imposed on alcoholic beverages in chapter 35-5 . Notwithstanding any other provision of law, the taxes imposed on a wine manufacturer shall be deposited in the general fund.
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South Dakota § 35-16-4 (Excise tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 2018, ch 225, § 4.
Nearby Sections
15
§ 35-1-1
Definition of terms.§ 35-1-10
Repealed§ 35-1-3
Certain revenue department employees prohibited from engaging in alcoholic beverage business.§ 35-1-5.1
Bottle clubs prohibited.§ 35-1-5.2
Repealed