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Home » US Law » 2022 South Dakota Codified Laws » Title 10 - Taxation » Chapter 58 - Amusement Device Tax » Section 10-58-12 – Exemption of gaming proceeds.

10-58-12. Exemption of gaming proceeds.

There are specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it gross proceeds of gaming allowed by chapter 42-7B.

Source: SL 1994, ch 331, §4.