SDCL § 42-7-78.1: Additional deduction from pools on horse races--Distribution.

In addition to the deductions authorized by § 42-7-78, a licensee of a horse track may deduct from the total sum contributed on horse races, except contributions on horse races in the win, place, or show pool, an additional three percent, which shall be retained by the licensee as additional compensation, to be used only by the licensee for capital improvements, increases in purses, or for such other purpose which has been approved by the commission. Such deduction is not subject to the provisions of § 42-7-85.