South Dakota · Through 2026-08-31 · Newer source version available

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

Where this section sits in the code

TITLE 42. RECREATION AND SPORTS
CHAPTER 42-7. HORSE AND DOG RACING

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.

Collected 2026-09-03T15:18:57Z. Source file · JSON

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