South Dakota Statutes
§ 42-7-105 — Tax of wagers in interstate combined wagering pool.
South Dakota § 42-7-105
This text of South Dakota § 42-7-105 (Tax of wagers in interstate combined wagering pool.) 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 § 42-7-105 (2026).
Text
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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Legislative History
SL 1991, ch 350, § 5.
Nearby Sections
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Warning signs--Placement--Size.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 42-7-105, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/42-7-105.