§ 42-7-105 Tax of wagers in interstate combined wagering pool.

SD Codified L § 42-7-105 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

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.