State Codes and Statutes

Statutes > South-dakota > Title-42 > Chapter-07 > Statute-42-7-105

42-7-105. Tax of wagers in interstate combined wagering pool. Taxes or commissions imposed on pari-mutuel wagering may not be imposed on any amounts wagered in an interstate combined wagering pool other than amounts wagered within this state.

Source: SL 1991, ch 350, § 5.

State Codes and Statutes

Statutes > South-dakota > Title-42 > Chapter-07 > Statute-42-7-105

42-7-105. Tax of wagers in interstate combined wagering pool. Taxes or commissions imposed on pari-mutuel wagering may not be imposed on any amounts wagered in an interstate combined wagering pool other than amounts wagered within this state.

Source: SL 1991, ch 350, § 5.