Payment of excise tax--Deposit into general fund--Records and reports.
tax on wines established in § 35-12-7 shall be paid to the secretary of the Department of Revenue
on or before the fifteenth day of the month following the month 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.
Source: SL 1996, ch 226, § 8; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.