South Dakota Statutes
§ 42-7B-28 — Gaming tax.
South Dakota·Title 42 RECREATION AND SPORTS·Ch. 42-6 LIMITED CARD GAMES, SLOT MACHINES, CRAPS, ROULETTE, AND KENO
There is hereby imposed an eight percent gaming tax on the adjusted gross proceeds of gaming allowed by this chapter.
Free access — add to your briefcase to read the full text and ask questions with AI
South Dakota § 42-7B-28 (Gaming tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1989, ch 374, § 26; SL 1990, ch 344, § 1; SL 1991, ch 100, § 3; SL 1994, ch 331, § 1; SL 1995, ch 246, § 3.
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.