South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:75:05:09 — Computation of volume for alcohol excise tax

64 : 75 : 05 : 09 . Computation
of volume for alcohol excise tax. For purposes of the alcohol excise tax, the
computation of volume shall be rounded to the nearest hundredth decimal place.

Last amended: Source: 45 SDR 83, effective December 18, 2018. General Authority: SDCL 35-10-1(10). Law Implemented: SDCL 35-10-1(10) .

Source: official text