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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 58 - Amusement Device Tax
§ 10-58-2.1 Older devices subject to regulation--Exempt from registration fee.
Universal Citation: SD Codified L § 10-58-2.1 (2017)
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, ยง 1.
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