SDCL § 10-12A-6: Duration of collection agreements--Renewal.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-12A. TAX COLLECTION AGREEMENTS WITH INDIAN TRIBES
A tax collection agreement between the department and an Indian tribe may not be for a term exceeding ten years but may be renewed upon expiration by the mutual consent of the parties.
Collected 2026-09-03T15:18:56Z. Source file · JSON