35-5-2.   Tax levied on manufacturers and wholesalers. There is hereby levied on manufacturers, and wholesalers of alcoholic beverages an occupational tax computed on all alcoholic beverages purchased, received or imported from a distiller, manufacturer, or foreign wholesaler for sale to a retail dealer.

Source: SDC 1939, § 5.0238; SL 1963, ch 17; SL 1971, ch 211, § 78.

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