South Dakota Statutes
§ 42-7-78.1 — Additional deduction from pools on horse races--Distribution.
South Dakota § 42-7-78.1
This text of South Dakota § 42-7-78.1 (Additional deduction from pools on horse races--Distribution.) 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 § 42-7-78.1 (2026).
Text
In addition to the deductions authorized by § 42-7-78 , a licensee of a horse track may deduct from the total sum contributed on horse races, except contributions on horse races in the win, place, or show pool, an additional three percent, which shall be retained by the licensee as additional compensation, to be used only by the licensee for capital improvements, increases in purses, or for such other purpose which has been approved by the commission. Such deduction is not subject to the provisions of § 42-7-85 .
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Legislative History
SL 1981, ch 305, § 1; SL 1991, ch 349, § 24.
Nearby Sections
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Amusement ride defined.§ 42-10-2
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Proof of liability insurance required.§ 42-10-3
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Annual inspection.§ 42-10-5
Inspection affidavit.§ 42-10-6
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Persons exempt from liability.§ 42-11-3
Conduct not exempt from liability.§ 42-11-4
Warranty or trespass unaffected.§ 42-11-5
Warning signs--Placement--Size.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 42-7-78.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/42-7-78.1.