State Codes and Statutes

Statutes > South-dakota > Title-35 > Chapter-10 > Statute-35-10-5

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.

State Codes and Statutes

Statutes > South-dakota > Title-35 > Chapter-10 > Statute-35-10-5

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.