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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 12A - Tax Collection Agreements With Indian Tribes
- § 10-12A-1 Definition of terms.
- § 10-12A-2 Legislative findings--Agreements authorized.
- § 10-12A-3 Repealed.
- § 10-12A-4 Agreement to collect taxes for tribes--Fee.
- § 10-12A-4.1 Approval by Governor and attorney general required--Publication in counties affected.
- § 10-12A-5 Percentage of state and tribal tax proceeds remitted to tribe.
- § 10-12A-6 Duration of collection agreements--Renewal.
- § 10-12A-7 Repealed.
- § 10-12A-8 State jurisdiction within Indian country.
- § 10-12A-9 Authority to collect fuel excise taxes under this chapter revoked if Hayden-Cartwright Act authorizes state imposition of tax.
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