Free: Contests & Raffles.
only puchase the second tag if you have previously tagged out prior to the hunt.
I guess it's because the 2nd elk tag hunts are only for Master Hunters, and they have special rights.
If you don't fill your first elk tag you can use it for the MH second elk hunt. If you fill your first tag in the general season, you need to buy a second tag for the second elk.