There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 58. Amusement Device Tax
§10-58-2.1 Older devices subject to regulation--Exempt from registration fee.
SD Codified L § 10-58-2.1 (through 2011) What's This?
10-58-2.1. Older devices subject to regulation--Exempt from registration fee. Any mechanical or electronic amusement device constructed before 1940 shall comply with the provisions of this chapter except that no fee is due on the registration of such device.
Source: SL 1986, ch 110, § 1.
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