S.D. Codified Laws § 42-7-89

Current with legislation signed by the governor on or before 3/6/2024

Section 42-7-89 - Payments to state in lieu of other taxes

The payments required in §§ 42-7-63, 42-7-79, 42-7-85, and 42-7-102 to be made by the licensee to the state treasurer are in lieu of all other or further excise or occupational taxes to the state or any county, municipality, or other political subdivision.

SDCL 42-7-89

SDC 1939, § 53.0510; SDCL, § 42-7-24; SL 1978, ch 302, § 30; SL 1989, ch 367, § 11A; SL 2005, ch 229, §7; SL 2021, ch 49, §16.

Amended by S.L. 2021, ch. 49,s. 16, eff. 7/1/2021.