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SOUTH DAKOTA STATUTES AND CODES
Section 42-7B-28 - Gaming tax.
42-7B-28. Gaming tax. There is hereby imposed an eight percent gaming tax on the adjusted gross proceeds of gaming allowed by this chapter.
Source: SL 1989, ch 374, § 26; SL 1990, ch 344, § 1; SL 1991, ch 100, § 3; SL 1994, ch 331, § 1; SL 1995, ch 246, § 3.
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