10-12A-6. Duration of collection agreements--Renewal.
Any tax collection agreements between the department and an Indian tribe shall be for a term not to exceed five years. Such agreement, however, is renewable upon expiration by the mutual consent of the parties.
Source: SL 1974, ch 105, §6; SL 2003, ch 54, §7.
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.