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.
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.