South Dakota § 35-5-10 Monthly return and payment of tax based on quantity of beverages--Violation as misdemeanor.

South Dakota Statutes

§ 35-5-10 — Monthly return and payment of tax based on quantity of beverages--Violation as misdemeanor.

South Dakota § 35-5-10

Title 35ALCOHOLIC BEVERAGES

Ch. 35-5ALCOHOL EXCISE TAX

This text of South Dakota § 35-5-10 (Monthly return and payment of tax based on quantity of beverages--Violation as misdemeanor.) 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 § 35-5-10 (2026).

Text

Each licensee liable for the payment of the taxes levied under this chapter shall file with the secretary a return, on a form prescribed by the secretary, showing the kind and quantity of alcoholic beverages produced, received, and on hand, together with the names of the persons from whom received, the amount of tax due, and any other information prescribed by the secretary. The return, covering the period of one calendar month, together with payment of the tax due, shall be transmitted to the department on or before the twenty-fifth day of the second month following the close of the reporting period. A violation of this section is a Class 1 misdemeanor.

Free access — add to your briefcase to read the full text and ask questions with AI

Each licensee liable for the payment of the taxes levied under this chapter shall file with the secretary a return, on a form prescribed by the secretary, showing the kind and quantity of alcoholic beverages produced, received, and on hand, together with the names of the persons from whom received, the amount of tax due, and any other information prescribed by the secretary. The return, covering the period of one calendar month, together with payment of the tax due, shall be transmitted to the department on or before the twenty-fifth day of the second month following the close of the reporting period. A violation of this section is a Class 1 misdemeanor.