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2015 South Dakota Codified Laws
Title 42 - RECREATION AND SPORTS
Chapter 07 - Horse And Dog Racing
§ 42-7-105 Tax of wagers in interstate combined wagering pool.

SD Codified L § 42-7-105 (2015) What's This?

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, ยง 5.

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