GroundRules
SDCL § 42-7B-28.1: Additional tax on gaming proceeds.
Where this section sits in the code
- TITLE 42. RECREATION AND SPORTS
- CHAPTER 42-7B. LIMITED CARD GAMES, SLOT MACHINES, CRAPS, ROULETTE, AND KENO
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.
Collected 2026-09-03T15:18:57Z. Source file · JSON