US lawSouth DakotaRegulationsTitle 20 — REVENUEArticle 20:04 — GAMING COMMISSION - RACINGChapter 20:04:24 — Entries, starts, declarations, and scratches20:04:24:09ARSD 20:04:24:09ARSD 20:04:24:09. Time period for computing winningsLast amended: 1986Year: 2026Length: 13 wordsOfficial source Cite as S.D. Admin. R. 20:04:24:09Winnings during a year shall be reckoned from January first of that year.PreviousARSD 20:04:24:08NextARSD 20:04:24:10