Section 35-5-4 - Computation on fractions of gallon.
35-5-4. Computation on fractions of gallon. In computing the occupational tax on any package of alcoholic beverages, other than malt beverages, a proportionate tax at a like rate on all fractional parts of a gallon less than one-sixteenth shall be taxed at the same rate as for one-sixteenth of a gallon.
Source: SDC 1939, § 5.0238 (1); SL 1963, ch 17; SL 1971, ch 211, § 80; SL 1987, ch 261, § 46.