GroundRules
SDCL § 10-12A-1: Definition of terms.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-12A. TAX COLLECTION AGREEMENTS WITH INDIAN TRIBES
Terms as used in this chapter mean:
(1) "Department," the South Dakota Department of Revenue;
(2) "Indian country," those areas defined in 18 U.S.C. § 1151; and
(3) "Tribal tax," any tax imposed by an Indian tribe on persons subject to the Indian tribe's taxing powers.
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