South Dakota Statutes
§ 42-7-105 — Tax of wagers in interstate combined wagering pool.
Taxes or commissions imposed on pari - mutuel wagering may not be imposed on any amounts wagered in an interstate combined wagering pool other than amounts wagered within this state.
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South Dakota § 42-7-105 (Tax of wagers in interstate combined wagering pool.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1991, ch 350, § 5.
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