South Dakota Statutes
§ 42-7-89 — Payments to state in lieu of other taxes.
South Dakota § 42-7-89
This text of South Dakota § 42-7-89 (Payments to state in lieu of other taxes.) 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 § 42-7-89 (2026).
Text
The payments required in §§ 42-7-63 , 42-7-79 , 42-7-85 , and 42-7-102 to be made by the licensee to the state treasurer are in lieu of all other or further excise or occupational taxes to the state or any county, municipality, or other political subdivision.
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Related
American Totalisator Co. v. Southern Dakota Racing Club, Inc.
501 N.W.2d 374 (South Dakota Supreme Court, 1993)
Legislative History
SDC 1939, § 53.0510; SDCL, § 42-7-24; SL 1978, ch 302, § 30; SL 1989, ch 367, § 11A; SL 2005, ch 229, § 7; SL 2021, ch 49, § 16.
Nearby Sections
15
§ 42-10-1
Amusement ride defined.§ 42-10-2
Liability insurance requirement.§ 42-10-2.1
Proof of liability insurance required.§ 42-10-3
Local government inspection.§ 42-10-4
Annual inspection.§ 42-10-5
Inspection affidavit.§ 42-10-6
Daily inspection--Standards--Record.§ 42-10-7
Inspection following modification.§ 42-10-9
Rider obedience of rules, warnings, and oral or prerecorded instructions--Contributory negligence.§ 42-11-1
Definition of terms.§ 42-11-2
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 § 42-7-89, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/42-7-89.