Skip to main content
CourtGPT logoCourtGPT
Directory
Law
For Attorneys
Blog
AppointmentsSign InSign Up
§ 42-7b-28-1 — South Dakota Law | CourtGPT
  1. Home/
  2. Laws/
  3. South Dakota/
  4. Title 42 - Recreation and Sports/
  5. Chapter 07b - Limited Card Games, Slot Machines, Craps, Roulette, and Keno/
  6. § 42-7b-28-1
South Dakota Legal Code

§ 42-7b-28-1

Ask AI about this
42-7B-28.1. Additional tax on gaming proceeds.In addition to the gaming tax imposed by §42-7B-28, there is hereby imposed an additional one percent tax on the adjusted gross proceeds of gaming allowed by this chapter. The tax shall be paid to the commission and transferred to the general fund on a monthly basis notwithstanding the provisions of §§42-7B-48 and 42-7B-48.1. Source: SL 2009, ch 217, §1.