{"parents":[{"StatuteId":2064529,"Type":"Title","Statute":"42"},{"StatuteId":2064788,"Type":"Chapter","Statute":"7B"},{"StatuteId":2064732,"Type":"Section","Statute":"28"}],"Previous":"42-7B-27","Next":"42-7B-28.1","StatuteId":2064732,"Statute":"42-7B-28","Type":"Section","CatchLine":"Gaming tax. ","FilePath":null,"FileName":null,"Htmlpath":null,"Htmlfilename":null,"Title":42,"TitleLetter":null,"Chapter":7,"ChapterLetter":"B","Section":28,"SubSec":0,"SubSection":null,"Word":null,"Html":"<html xmlns=\"http://www.w3.org/1999/xhtml\"><head><meta charset=\"UTF-8\"><title></title><meta name=\"Generator\" content=\"PowerTools for Open XML\"><style>span { white-space: pre-wrap; }\r\np.s2064732Normal {\r\n    margin-top: 0;\r\n    margin-bottom: 0;\r\n    text-align: justify;\r\n    font-family: 'Times New Roman', 'serif';\r\n    font-size: 12pt;\r\n    line-height: 108%;\r\n    margin-left: 0;\r\n    margin-right: 0;\r\n}\r\nspan.s2064732SENU {\r\n    font-family: 'Times New Roman', 'serif';\r\n    font-size: 12pt;\r\n    font-style: normal;\r\n    font-weight: bold;\r\n    margin: 0;\r\n    padding: 0;\r\n}\r\nspan.s2064732CL {\r\n    font-family: 'Times New Roman', 'serif';\r\n    font-size: 12pt;\r\n    font-style: normal;\r\n    font-weight: bold;\r\n    margin: 0;\r\n    padding: 0;\r\n}\r\np.s2064732Normal-000000 {\r\n    margin-top: 0;\r\n    margin-bottom: 0;\r\n    text-indent: 0.50in;\r\n    text-align: justify;\r\n    font-family: 'Times New Roman', 'serif';\r\n    font-size: 12pt;\r\n    line-height: 108%;\r\n    margin-left: 0;\r\n    margin-right: 0;\r\n}\r\nspan.s2064732DefaultParagraphFont {\r\n    font-family: 'Times New Roman', 'serif';\r\n    font-size: 12pt;\r\n    font-style: normal;\r\n    font-weight: normal;\r\n    margin: 0;\r\n    padding: 0;\r\n}\r\nspan.s2064732000001 {\r\n    font-size: 12pt;\r\n    font-style: normal;\r\n    font-weight: normal;\r\n    margin: 0;\r\n    padding: 0;\r\n}\r\nspan.s2064732SCL {\r\n    font-family: 'Times New Roman', 'serif';\r\n    font-size: 12pt;\r\n    font-style: normal;\r\n    font-weight: bold;\r\n    margin: 0;\r\n    padding: 0;\r\n}\r\nspan.s2064732SCL-000002 {\r\n    font-family: 'Times New Roman', 'serif';\r\n    font-size: 12pt;\r\n    font-style: normal;\r\n    font-weight: normal;\r\n    margin: 0;\r\n    padding: 0;\r\n}\r\n</style></head><body><div style=\"font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 1;\"><div><p dir=\"ltr\" class=\"s2064732Normal\"><a href=\"https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=42-7B-28\"><span class=\"s2064732SENU\">42-7B-28</span></a><span xml:space=\"preserve\" class=\"s2064732SENU\">. </span><span class=\"s2064732CL\">Gaming tax.</span></p><p dir=\"ltr\" class=\"s2064732Normal-000000\"><span class=\"s2064732DefaultParagraphFont\">There is hereby imposed an eight percent gaming tax on the adjusted gross proceeds of gaming allowed by this chapter.</span></p><p dir=\"ltr\" class=\"s2064732Normal\"><span xml:space=\"preserve\" class=\"s2064732000001\"> </span></p><p dir=\"ltr\" class=\"s2064732Normal\"><span class=\"s2064732SCL\">Source:</span><span xml:space=\"preserve\" class=\"s2064732SCL-000002\"><span>  <a rel=\"noopener nofollow\" target=\"_blank\" href=\"/api/SessionLaws/1989/374/null/null\" aria-label=\"SL 1989, ch 374\">SL 1989, ch 374</a>, § 26; <a rel=\"noopener nofollow\" target=\"_blank\" href=\"/api/SessionLaws/1990/344/null/null\" aria-label=\"SL 1990, ch 344\">SL 1990, ch 344</a>, § 1; <a rel=\"noopener nofollow\" target=\"_blank\" href=\"/api/SessionLaws/1991/100/null/null\" aria-label=\"SL 1991, ch 100\">SL 1991, ch 100</a>, § 3; <a rel=\"noopener nofollow\" target=\"_blank\" href=\"/api/SessionLaws/1994/331/null/null\" aria-label=\"SL 1994, ch 331\">SL 1994, ch 331</a>, § 1; <a rel=\"noopener nofollow\" target=\"_blank\" href=\"/api/SessionLaws/1995/246/null/null\" aria-label=\"SL 1995, ch 246\">SL 1995, ch 246</a>, § 3.</span></span></p></div></div></body></html>","Credits":null,"StatuteText":null,"Article":null,"Created":null,"CreatedById":null,"LastUpdated":null,"LastUpdatedBy":null,"Repealed":false,"StatuteReferencesReferencesStatute":[],"StatuteReferencesStatute":[]}