S.D. Codified Laws § 10-45-91

Current through the 2024 Legislative Session

Section 10-45-91 - Admissions to rodeos and related activities taxable

Notwithstanding the provisions of § 10-45-13, admissions to rodeos and rodeo related activities and events are subject to the tax imposed by §§ 10-45-8 and 10-45D-2.

SDCL 10-45-91

SL 1996, ch 85, § 3; SL 1997, ch 68, § 12; SL 2002, ch 63, §26.