South Dakota § 35-5-22.1 Entities sharing in municipal distribution.

South Dakota Statutes

§ 35-5-22.1 — Entities sharing in municipal distribution.

South Dakota § 35-5-22.1

Title 35ALCOHOLIC BEVERAGES

Ch. 35-5ALCOHOL EXCISE TAX

This text of South Dakota § 35-5-22.1 (Entities sharing in municipal distribution.) 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 § 35-5-22.1 (2026).

Text

For the purposes of § 35-5-22 , municipalities include:

(1)Any municipality as defined in subdivision 9-1-1(6);

(2)Any unincorporated town in which a retail licensee is authorized to operate; or (3) Open mess facilities authorized by federal laws at defense installations. Thirty percent of the tax contributed to the fund by the licensed wholesaler, resulting from tax paid sales to the facility, shall revert to that facility.

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For the purposes of § 35-5-22 , municipalities include: (1) Any municipality as defined in subdivision 9-1-1(6); (2) Any unincorporated town in which a retail licensee is authorized to operate; or (3) Open mess facilities authorized by federal laws at defense installations. Thirty percent of the tax contributed to the fund by the licensed wholesaler, resulting from tax paid sales to the facility, shall revert to that facility.

Legislative History

SDC 1939, § 5.0241 as added by SL 1945, ch 25; SL 1951, ch 8; SL 1957, ch 7; SL 1961, ch 17; SL 1963, ch 18; SDCL §§ 35-5-24, 35-5-24.1; SL 1968, ch 6; SL 1971, ch 211, § 94; SL 1985, ch 33, § 31; SL 1994, ch 288; SL 2018, ch 213, § 125.