{"parents":[{"StatuteId":2064529,"Type":"Title","Statute":"42"},{"StatuteId":2064788,"Type":"Chapter","Statute":"7B"},{"StatuteId":2064733,"Type":"Section","Statute":"28.1"}],"Previous":"42-7B-28","Next":"42-7B-28.2","StatuteId":2064733,"Statute":"42-7B-28.1","Type":"Section","CatchLine":"Additional tax on gaming proceeds. ","FilePath":null,"FileName":null,"Htmlpath":null,"Htmlfilename":null,"Title":42,"TitleLetter":null,"Chapter":7,"ChapterLetter":"B","Section":28,"SubSec":1,"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.s2064733Normal {\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.s2064733SENU {\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.s2064733CL {\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.s2064733Normal-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.s2064733DefaultParagraphFont {\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.s2064733000001 {\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.s2064733SCL {\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.s2064733SCL-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=\"s2064733Normal\"><a href=\"https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=42-7B-28.1\"><span class=\"s2064733SENU\">42-7B-28.1</span></a><span xml:space=\"preserve\" class=\"s2064733SENU\">. </span><span class=\"s2064733CL\">Additional tax on gaming proceeds.</span></p><p dir=\"ltr\" class=\"s2064733Normal-000000\"><span xml:space=\"preserve\" class=\"s2064733DefaultParagraphFont\">In addition to the gaming tax imposed by § </span><a href=\"https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=42-7B-28\"><span class=\"s2064733DefaultParagraphFont\">42-7B-28</span></a><span xml:space=\"preserve\" class=\"s2064733DefaultParagraphFont\">, 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 §§ </span><a href=\"https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=42-7B-48\"><span class=\"s2064733DefaultParagraphFont\">42-7B-48</span></a><span xml:space=\"preserve\" class=\"s2064733DefaultParagraphFont\"> and </span><a href=\"https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=42-7B-48.1\"><span class=\"s2064733DefaultParagraphFont\">42-7B-48.1</span></a><span class=\"s2064733DefaultParagraphFont\">.</span></p><p dir=\"ltr\" class=\"s2064733Normal\"><span xml:space=\"preserve\" class=\"s2064733000001\"> </span></p><p dir=\"ltr\" class=\"s2064733Normal\"><span class=\"s2064733SCL\">Source:</span><span xml:space=\"preserve\" class=\"s2064733SCL-000002\"><span>  <a rel=\"noopener nofollow\" target=\"_blank\" href=\"/api/SessionLaws/2009/217/null/null\" aria-label=\"SL 2009, ch 217\">SL 2009, ch 217</a>, § 1.</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":[]}