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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 12A - Tax Collection Agreements With Indian Tribes
§ 10-12A-9 Authority to collect fuel excise taxes under this chapter revoked if Hayden-Cartwright Act authorizes state imposition of tax.
Universal Citation: SD Codified L § 10-12A-9 (2017)
10-12A-9. Authority to collect fuel excise taxes under this chapter revoked if Hayden-Cartwright Act authorizes state imposition of tax. The authority granted by subdivision 10-12A-4(7) is hereby revoked if the South Dakota Supreme Court or the United States Supreme Court rules that the Hayden-Cartwright Act, 4 U.S.C. § 104, authorizes the state to impose state motor fuel taxes on enrolled tribal members on Indian country controlled by the member's tribe.
Source: SL 2003, ch 54, § 10.
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