South Dakota Statutes
§ 10-46-16.1 — Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit organizations.
South Dakota § 10-46-16.1
This text of South Dakota § 10-46-16.1 (Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit organizations.) 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 § 10-46-16.1 (2026).
Text
There are specifically exempted from the provisions of this chapter and the computation of the tax imposed by it, gross receipts from the sale of live gamebirds sold by the producer to nonprofit organizations which release such birds or to commercial hunting operators who charge fees to hunt such birds.
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Legislative History
SL 1989, ch 108, § 2.
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Bluebook (online)
South Dakota § 10-46-16.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46-16.1.