South Dakota Code § 42-7-78

Deduction from pari
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mutuel pool on horse race--Payments to winners.
As each horse race is run the licensee shall be authorized to deduct from the total sum contributed on all horses as first winners eighteen and one
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quarter percent and the balance remaining on hand after deducting such percentage shall be paid out to the holders of certificates on the winning horse equally in proportion as the amount contributed by such person bears to the total amount contributed toward the entry of all horses in such race to run first.

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