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.
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
Speaker of the House
President of the Senate
Secretary of the Senate
House Bill No. 1140
File No. ____
Chapter No. ______
Received at this Executive Office
this _____ day of _____________ ,
20____ at ____________ M.
for the Governor
The attached Act is hereby
approved this ________ day of
______________ , A.D., 20___
STATE OF SOUTH DAKOTA,
Office of the Secretary of State
Filed ____________ , 20___
at _________ o'clock __ M.
Secretary of State
Asst. Secretary of State