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.
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.