South Dakota Code § 42-7B-77

Advance deposit sports wagering--Account requirements
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Each operator or route operator that is authorized to conduct advance deposit sports wagering shall maintain an account at a state or federally chartered financial institution to hold patron deposits and payments made by the operator or route operator to the patrons for winning bets. This account shall not be used by the operator or route operator for any other purpose. This account is subject to review and audit by the commission at any time.

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