GroundRules
← Search the law
South Dakota · Through 2026-08-31 · Newer source version available

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

Read at publisher ↗
Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-12A. TAX COLLECTION AGREEMENTS WITH INDIAN TRIBES

A tax collection agreement between the department and an Indian tribe may provide, if agreed upon by the parties, that a fixed percentage of the total annual state and tribal tax proceeds from an area of Indian country shall be remitted to the Indian tribe in lieu of the exact amount of the revenue collected as a result of the imposition of tribal taxes.

Collected 2026-09-03T15:18:56Z. Source file · JSON

Browse this collection