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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.
Universal Citation: SD Codified L § 10-12A-1 (2017)
10-12A-1. Definition of terms. Terms as used in this chapter mean:
(1) "Department," the South Dakota Department of Revenue;
(2) "Indian country," those areas defined in 18 U.S.C. § 1151; and
(3) "Tribal tax," any tax imposed by an Indian tribe on persons subject to the Indian tribe's taxing powers.
Source: SL 1974, ch 105, § 1; SL 2003, ch 54, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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