South Dakota Statutes
§ 42-7B-28.1 — Additional tax on gaming proceeds.
South Dakota § 42-7B-28.1
JurisdictionSouth Dakota
Title 42RECREATION AND SPORTS
Ch. 42-6LIMITED CARD GAMES, SLOT MACHINES, CRAPS, ROULETTE, AND KENO
This text of South Dakota § 42-7B-28.1 (Additional tax on gaming proceeds.) 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 § 42-7B-28.1 (2026).
Text
In addition to the gaming tax imposed by § 42-7B-28 , there is hereby imposed an additional one percent tax on the adjusted gross proceeds of gaming allowed by this chapter. The tax shall be paid to the commission and transferred to the general fund on a monthly basis notwithstanding the provisions of §§ 42-7B-48 and 42-7B-48.1 .
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Legislative History
SL 2009, ch 217, § 1.
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 § 42-7B-28.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/42-7B-28.1.