South Dakota § 42-7B-28.1 - Additional tax on gaming proceeds.
Full text of South Dakota South Dakota Codified Laws § 42-7B-28.1 — Additional tax on gaming proceeds., with citation guidance and answers to common questions.
§ 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.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 42-7B-28.1
What does South Dakota Codified Laws § 42-7B-28.1 cover?
Section 42-7B-28.1 ("Additional tax on gaming proceeds.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 42-7B-28.1?
A common citation format is "South Dakota Codified Laws § 42-7B-28.1" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 42-7B-28.1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.