42-7-105. Tax of wagers in interstate combined wagering pool.
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/sd/title-42/chapter-42-7/42-7-105·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Taxes or commissions imposed on pari - mutuel wagering may not be imposed on any amounts wagered in an interstate combined wagering pool other than amounts wagered within this state.