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.
South Dakota Legal Code