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Statutes > South Dakota Laws > Title 10 - TAXATION > Chapter 58 - Amusement Device Tax > Section 10-58-2.1 - Older devices subject to regulation--Exempt from registration fee.

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SOUTH DAKOTA STATUTES AND CODES

Section 10-58-2.1 - Older devices subject to regulation--Exempt from registration fee.

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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