South Dakota Codified Laws
Title 10 - Taxation
Chapter 12A - Tax Collection Agreements With Indian Tribes

Section 10-12A-1 - Definition of terms. - 10-12A-1.Definition of terms. Terms as used in this chapter mean:...

Section 10-12A-2 - Legislative findings--Agreements authorized. - 10-12A-2. Legislative findings--Agreements authorized. The Legislature finds that the public...

Section 10-12A-4 - Agreement to collect taxes for tribes--Fee. - 10-12A-4. Agreement to collect taxes for tribes--Fee. The department may...

Section 10-12A-4.1 - Approval by Governor and attorney general required--Publication in counties affected. - 10-12A-4.1. Approval by Governor and attorney general required--Publication in counties...

Section 10-12A-5 - Percentage of state and tribal tax proceeds remitted to tribe. - 10-12A-5. Percentage of state and tribal tax proceeds remitted to...

Section 10-12A-6 - Duration of collection agreements--Renewal. - 10-12A-6. Duration of collection agreements--Renewal. Any tax collection agreements between...

Section 10-12A-8 - State jurisdiction within Indian country. - 10-12A-8. State jurisdiction within Indian country. Nothing in this chapter...

Section 10-12A-9 - Authority to collect fuel excise taxes under this chapter revoked if Hayden-Cartwright Act authorizes state imposition of tax. - 10-12A-9. Authority to collect fuel excise taxes under this chapter...