South Dakota Statutes
§ 35-16-4 — Excise tax.
South Dakota § 35-16-4
This text of South Dakota § 35-16-4 (Excise tax.) 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 § 35-16-4 (2026).
Text
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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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Repealed§ 35-1-3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
RepealedCite This Page — Counsel Stack
Bluebook (online)
South Dakota § 35-16-4, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/35-16-4.