2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 12A - Tax Collection Agreements With Indian Tribes
§ 10-12A-8 State jurisdiction within Indian country.

10-12A-8. State jurisdiction within Indian country. Nothing in this chapter may be construed to relinquish any jurisdiction the state might have to levy or collect from any person any tax or fee within Indian country.

Source: SL 1991, ch 89, § 3; SL 2003, ch 54, § 9.

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