South Dakota Statutes
§ 10-45-91 — Admissions to rodeos and related activities taxable.
South Dakota § 10-45-91
This text of South Dakota § 10-45-91 (Admissions to rodeos and related activities taxable.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-45-91 (2026).
Text
Notwithstanding the provisions of § 10-45-13 , admissions to rodeos and rodeo related activities and events are subject to the tax imposed by §§ 10-45-8 and 10-45D-2 .
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Legislative History
SL 1996, ch 85, § 3; SL 1997, ch 68, § 12; SL 2002, ch 63, § 26.
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Bluebook (online)
South Dakota § 10-45-91, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-91.