South Dakota Statutes
§ 35-3-21 — Accounting for municipal transactions.
South Dakota § 35-3-21
This text of South Dakota § 35-3-21 (Accounting for municipal transactions.) 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 § 35-3-21 (2026).
Text
Every municipality engaged in the sale of alcoholic beverages, pursuant to the provisions of chapter 35-4 , wherein a business under an on-sale and off-sale license is conducted, shall make a separate accounting of all transactions involving purchases, sales, and inventories pertaining to the business conducted under each of the licenses. The municipality shall maintain appropriate records and methods of accounting for an accurate determination of the sales returns and gross profits resulting from the operation of the business under each of the licenses.
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Legislative History
SL 1959, ch 14; SDC Supp 1960, § 45.1439; SL 1971, ch 211, § 35; SL 1987, ch 261, § 8; SL 2008, ch 37, § 161.
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Repealed§ 35-1-3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 § 35-3-21, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/35-3-21.