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Statutes > South Dakota Laws > Title 35 - ALCOHOLIC BEVERAGES > Chapter 10 - Enforcement Powers And Procedures > Section 35-10-5 - Payment of federal tax as evidence of engaging in business.

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SOUTH DAKOTA STATUTES AND CODES

Section 35-10-5 - Payment of federal tax as evidence of engaging in business.

35-10-5. Payment of federal tax as evidence of engaging in business. Payment to the United States by any person other than a licensee under this title of any tax, or special tax, as a distiller, manufacturer, or dealer in any alcoholic beverage or beverages, shall be prima facie evidence that such person is engaged in the business as to which such tax or special tax is levied.

Source: SDC 1939, § 5.0121.

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