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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 12A - Tax Collection Agreements With Indian Tribes
§ 10-12A-5 Percentage of state and tribal tax proceeds remitted to tribe.
Universal Citation: SD Codified L § 10-12A-5 (2017)
10-12A-5. Percentage of state and tribal tax proceeds remitted to tribe. A tax collection agreement between the department and an Indian tribe may provide, if agreed upon by the parties, that a fixed percentage of the total annual state and tribal tax proceeds from an area of Indian country shall be remitted to the Indian tribe in lieu of the exact amount of the revenue collected as a result of the imposition of tribal taxes.
Source: SL 1974, ch 105, § 5; SL 2003, ch 54, § 6.
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