ENTITLED, An Act to revise the schedule for payment of excise taxes for farm wineries.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
    Section 1. That § 35-12-8 be amended to read as follows:
    35-12-8. The excise tax on wines established in § 35-12-7 shall be paid quarterly to the secretary of the Department of Revenue on or before the fifteenth day of the month following the quarter in which the first sale is made in this state by a licensed farm winery and shall be deposited in the general fund. The farm winery licensee shall file with the secretary a return in the form prescribed by the secretary, and shall keep records and render reports required by the secretary in rules promulgated pursuant to chapter 1-26.

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An Act to revise the schedule for payment of excise taxes for farm wineries.

========================= I certify that the attached Act originated in the HOUSE as Bill No. 1140 ____________________________ Chief Clerk =========================     ____________________________ Speaker of the House Attest: ____________________________ Chief Clerk ____________________________ President of the Senate Attest: ____________________________ Secretary of the Senate House Bill No. 1140 File No. ____ Chapter No. ______

========================= Received at this Executive Office this _____ day of _____________ , 20____ at ____________ M. By _________________________ for the Governor ========================= The attached Act is hereby approved this ________ day of ______________ , A.D., 20___ ____________________________ Governor ========================= STATE OF SOUTH DAKOTA, ss. Office of the Secretary of State Filed ____________ , 20___ at _________ o'clock __ M. ____________________________ Secretary of State By _________________________ Asst. Secretary of State