South Dakota Statutes

§ 10-46-52 — Exemption of gaming proceeds.

South Dakota·Title 10 TAXATION·Ch. 10-45D USE TAX
There are specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it gross proceeds of gaming allowed by chapter 42-7B .

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Legislative History

SL 1994, ch 331, § 3.

Nearby Sections

15
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