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.
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.