South Dakota Statutes
§ 42-7-89 — Payments to state in lieu of other taxes.
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.
Free access — add to your briefcase to read the full text and ask questions with AI
South Dakota § 42-7-89 (Payments to state in lieu of other taxes.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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.