10-12A-2. Legislative findings--Agreements authorized.
The Legislature finds that the public interest of both Indians and non-Indians is best served by close cooperation between the state government and the Indian tribes. The Legislature finds this cooperation to be especially important in the area of taxation. Accordingly, the department is hereby authorized to enter into tax collection agreements with Indian tribes.
Source: SL 1974, ch 105, §2; SL 2003, ch 54, §2.
Structure South Dakota Codified Laws
Chapter 12A - Tax Collection Agreements With Indian Tribes
Section 10-12A-1 - Definition of terms.
Section 10-12A-2 - Legislative findings--Agreements authorized.
Section 10-12A-4 - Agreement to collect taxes for tribes--Fee.
Section 10-12A-5 - Percentage of state and tribal tax proceeds remitted to tribe.
Section 10-12A-6 - Duration of collection agreements--Renewal.
Section 10-12A-8 - State jurisdiction within Indian country.