S.D. Codified Laws § 35-14-4

Current through the 2024 Legislative Session

Section 35-14-4 - 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.

SDCL 35-14-4

SL 2018, ch 223, §19.

Added by S.L. 2018, ch. 223,s. 19, eff. 7/1/2018.